P.valliammal v. The Income Tax Officer, Ward 1 (2), Pollachi
High Court
24 Feb 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
P.valliammal v. The Income Tax Officer, Ward 1 (2), Pollachi
Date of order
24 Feb 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In P.valliammal v. The Income Tax Officer, Ward 1 (2), Pollachi, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: 2.Recording the submission made by the learned counsel forthe appellant, the Tax Case Appeal stands dismissed as abated.No costs.
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 MADRAS
DATED: 24.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
TAX CASE APPEAL NO.371 OF 2009
P.Valliammal
...AppellantVs.
The Income Tax Officer,Ward 1 (2), Pollachi....Respondent
Appeal filed under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras"A" Bench, dated 02.01.2009 passed in I.T.A.No.2538/Mds/2007against the order of the Commissioner of Income Tax(Appeals)-II,Coimbatore dated 27/09/2007 in I.T.Appeal No.360C/2006-07 inPAN/GI.AEFPU3233D for the assessment year 2003-04 and againstthe order of Income Tax officer Ward-1(2), Pollachi, dated30/10/06 in AEFPU3233D/V-3611/I(2), for the year 2003-04.
For Appellant For Respondent
: Mr.K.Ravi: Mr.T.R.Senthil Kumar, Senior Standing CounselJ U D G M E N T(Delivered by M. DURAISWAMY, J)
Mr.K.Ravi, learned counsel appearing for the appellantsubmitted that the appellant viz., P.Valliammal had died longback and that no steps have been taken, hence, the appeal may bedismissed as abated.
2.Recording the submission made by the learned counsel forthe appellant, the Tax Case Appeal stands dismissed as abated.No costs. Sd/- Assistant Registrar(CS IX)
//True Copy//
va
Sub Assistant Registrar
To
1. Income Tax Appellate Tribunal, Madras "A" Bench
2.The Commissioner of Income Tax(Appeals)-II, Coimbatore.Coimbatore.
3.The Income Tax Officer,Ward 1 (2), Pollachi.Ward 1 (2), Pollachi.
+1cc to M/s.T.R.Senthil Kumar, Advocate, S.R.No.11076
Tax Case Appeal No.371 of 2009SMI(CO)KKV/19/03/2021
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.