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Principal Commissioner Of Income Taxcentral 2 v. Shri.a.anbukkannan

High Court 10 Dec 2019 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Taxcentral 2 v. Shri.a.anbukkannan
Date of order
10 Dec 2019
Assessment year(s)
2011-12
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Taxcentral 2 v. Shri.a.anbukkannan, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: Since the issue has already been decided against the revenue, followingthe same, this Appeal is also dismissed.

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

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 10.12.2019 THE HONOURABLE MR.JUSTICE N.KIRUBAKARANandTHE HONOURABLE MR.JUSTICE P.VELMURUGAN Principal Commissioner of Income TaxCentral 2,No.108, Mahatma Gandhi Road,Chennai.... Appellant Vs Shri.A.Anbukkannan,No.19, Kasthuribai Road,Kumbakonam – 612 001.PAN: AGP PA 7635 L... Respondent PRAYER : Appeal under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras“B” Bench, dated 13.03.2019 passed in ITA.No.156/Chny/2018. Against the assessment orders passed under section 144r.w.s of the IT Act against PAN.No. AGPPA 7635 L on the fileof the Assistant Commissioner of Income Tax, Central Circle 2,Trichy. For Appellant :Mr.T.R.Senthil KumarSenior standing counsel (Judgment of the Court was delivered by N.KIRUBAKARAN, J) This Tax Case Appeal has been preferred by the Revenueagainsttheorderdated13.03.2019passedinITA.No.156/Chny/2018 on the file of the Income Tax AppellateTribunal, Madras 'B' Bench for the assessment year 2011-12. 2.The issue raised in this Appeal is already coveredby the judgment passed by this Court in the Assessee's owncase in TCA.Nos.216 & 217 of 2019 dated 04.03.2019, upholdinghttps://hcservices.ecourts.gov.in/hcservices/the order of the income tax Appellate Tribunal. Since the issue has already been decided against the revenue, followingthe same, this Appeal is also dismissed. No costs.Consequently, connected Miscellaneous Petition is also closed. Sd/-Assistant Registrar (I) //True Copy//Sub Assistant RegistrarsaiTo1.The Principal Commissioner of Income Tax Central 2,No.108, Mahatma Gandhi Road,Chennai.2.Income Tax Appellate Tribunal 'B' Bench,Chennai.+1cc to Mr.S.Sridevi, Advocate, S.R.No. 102693+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No. 103549T.C.A.No.975 of 2019RGN(CO)GN(28/01/2020)
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