R.m. Muthukaruppan v. Commissioner Of Income Tax-I Coimbatore
High Court
04 Jul 2016 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
R.m. Muthukaruppan v. Commissioner Of Income Tax-I Coimbatore
Date of order
04 Jul 2016
Assessment year(s)
2010-11
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In R.m. Muthukaruppan v. Commissioner Of Income Tax-I Coimbatore, the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
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 : 04.07.2016
CORAM :
THE HONOURABLE MR. JUSTICE S.MANIKUMARandTHE HONOURABLE MR. JUSTICE D.KRISHNAKUMAR
R.M. Muthukaruppan ... AppellantVs
Commissioner of Income Tax-ICoimbatore... Respondent
Prayer: This Memorandum of Appeal is filed under Section 260A ofthe Income Tax Act, 1961 against the order of the Income TaxAppellate Tribunal 'A' Bench, Chennai dated 16.09.2015 passed inM.P. No. 105/Mds/2015 arising out of I.T.A.No.2395/Mds/2014,against the Order of the Income Tax Appellate Tribunal "A"Bench, Chennai dated 19.06.2015 made in I.T.A.No.2395/Mds/2014for the Assessment Year 2010-11, and against the Order of theCommissioner of Income Tax(Appeals) - I, Coimbatore, dated22.07.2014 made in P.A.No./GIR.No.TAN AHNPMO941L, and againstthe Order of the Assistant Commissioner of Income Tax, CircleIII, Coimbatore, dated 23.03.2013, made in P.A.No./GIR.No.AHNPML941L.
For Appellant : Mr. T. VasudevanFor Respondent : Mr.T.R.Senthil Kumar
Senior Standing Counsel for I.T
This Tax Case Appeal has been filed against the order of theIncome Tax Appellate Tribunal 'A' Bench, Chennai, dated16.09.2015 passed in M.P. No. 105/Mds/2015 arising out of I.T.A.No.2395/ Mds/2014, whereby, the Tribunal has observed that ithas no power to review the order made in I.T.A. No.2395/Mds/2014 dated 19.06.2015 and dismissed the MiscellaneousPetition.
https://hcservices.ecourts.gov.in/hcservices/
2. In as much as the substantial questions of law that havebeen raised in the connected T.C.A No. 366 of 2016, pertains tothe validity of reference under Section 55A of the Income TaxAct, Mr. T. Vasudevan learned counsel for the appellantsubmitted that he would withdraw this appeal. He has also madean endorsement to that effect.
3. Placing on record the above submission and theendorsement of the learned counsel for the appellant, the T.C.A.No. 367 of 2016 is dismissed as withdrawn.
Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant RegistraravrTo
1.The Income Tax Appellate Tribunal, "A" Bench, Chennai.2.The Commissioner of Income Tax(Appeals)-I, Coimbatore.3.The Assistant Commissioner of Income Tax, Circle III, Coimbatore.
T C A No.367 of 2016
EV(CO)CA(23/07/2016)
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.