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Principal Commissioner Of Income Tax Central I v. S.mohan Kumar

High Court 24 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Tax Central I v. S.mohan Kumar
Date of order
24 Sep 2018
Assessment year(s)
Outcome
Dismissed

Case summary

In Principal Commissioner Of Income Tax Central I v. S.mohan Kumar, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.09.2018 CORAM THE HON'BLE MR.JUSTICE HULUVADI G. RAMESHANDTHE HON'BLE MR.JUSTICE K.KALYANASUNDARAM Tax Case Appeal Nos.647 to 653 of 2018and C.M.P.Nos.12993 to 12998 of 2018 Principal Commissioner of Income TaxCentral INo.108, Mahatma Gandhi roadChennai-600 034...Appellant in all TCAs.Vs. S.Mohan Kumar..Respondent in all TCAs. Tax Case Appeals filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 16.08.2016 inM.P.Nos. 72, 73, 74, 75, 76, 77, 78/Mds/2016 (ITA Nos. 1323,1324, 1325/Mds/2014) and (ITA Nos. 1425, 1426, 1427,1428/Mds/2013) respectively against the common order ofCommissioner of Income Tax (Appeal)-1, Nungambakkam, Chennai-34dated 27/3/13 and made in ITA Nos.135,136,311 to 313/2009-2010against the Assesment order of Assistant Commissioner of IncomeTax Central Circle-IV(2), Chennai-34, dated 31.12.2009 made inPAN/GIR No.AAGPM3050N Assesment year 2005-2006, 2006-2007, 2007-2008 and 2008-2009. In all TCAs.For Appellant : Mr.T.R.Senthil Kumar Standing Counsel J U D G M E N T (Delivered by Huluvadi G.Ramesh,J) These Tax Case Appeals have been filed against the commonorder dated 16.08.2016 made in M.P.Nos. 72, 73, 74, 75, 76, 77,78/Mds/2016 (ITA Nos. 1323, 1324, 1325/Mds/2014) and (ITA Nos. https://hcservices.ecourts.gov.in/hcservices/ 1425, 1426, 1427, 1428/Mds/2013) respectively. 2.When the matter is called, Mr.T.R.Senthil Kumar, thelearned Standing Counsel for the appellant would submit thatpursuant to the common order of the Income Tax AppellateTribunal, Madras 'D' Bench, dated 16.08.2016, the AssessingOfficer has concluded enquiry and he has passed the order.Therefore, these appeals have become infructuous. 3.Recording the above submission so made by the learnedStanding Counsel for the appellant, these Tax Case Appeals aredismissed as infructuous. No costs. Consequently, connectedCivil Miscellaneous Petitions are closed. Sd/-Assistant Registrar(CO)//True copy//Sub Assistant RegistrarkjTo1. The Income Tax Appellate Tribunal “D”Bench, Chennai.2. Commissioner of Income-Tax (Appeals)-I 46, Mahathma Gandhi Road, Nungambakkam, Chennai-34.3. Assistant Commissioner of Income Tax, Central Circle IV (2), Chennai-34.4. Principal Commissioner of Income-Tax, Chennai-I, 108, Mahatma Gandhi Road, Chennai-34. +1cc to Mr.T.R.Senthilkumar, Advocate SR.No.66042 Tax Case Appeal Nos.647 to 653 of 2018and C.M.P.Nos.12993 to 12998 of 2018GMY(25/10/2018)
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