Salem 636 004 v. The Assistant Commissioner Of Income Taxcompany Circle,Salem
High Court
02 Jan 2017 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Salem 636 004 v. The Assistant Commissioner Of Income Taxcompany Circle,Salem
Date of order
02 Jan 2017
Assessment year(s)
2006-07
Outcome
Dismissed
Case summary
In Salem 636 004 v. The Assistant Commissioner Of Income Taxcompany Circle,Salem, the High Court (2017) dismissed the appeal. The decision went in favour of the Revenue.
Decision: J.Narayanaswamy In view of judgment of this Court dated 14.11.2016 inT.C.A.Nos.780 to 783 of 2016 involving identical question of lawin relation to assessment years 2002-03, 2003-04, 2004-05 and2005-06, the present appeal is dismissed at the stage ofadmission.
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: 2.1.2017
Coram:
The Hon'ble Mr.Justice HULUVADI G.RAMESHANDThe Hon'ble Dr. Justice ANITA SUMANTH
TAX CASE APPEAL No.873 of 2016
M/s. Ideal Garden Complex (P) Ltd.,7/54, Junction Main Road,Five Roads,
Salem 636 004. ...Appellant/Appellant
Versus
The Assistant Commissioner of Income TaxCompany Circle,Salem ...Respondent/Respondent
Appeal under Section 260A of the Income Tax Act, 1961,against the order of the Income Tax Appellate Tribunal, Madras'B' Bench, Chennai dated 08.08.2014 in ITA No.638/Mds/2014against the under of Commissioner of Income Tax (Appeals) Selarmmade in ITA No. 44/2006 -09, dated26/12/2013 for the Assessmentyear 2006-07 against the order of Deputy Commissioner of IncomeTax, Company Circle, Salem made in PAN/GIR NO. /IDCI/dated 17/11/2008 for the Assessment year 2006-07.
For Appellant .. Ms.Bhavya for M/S Subbaraya Aiyar
For Respondent .. Mr. J.Narayanaswamy
In view of judgment of this Court dated 14.11.2016 inT.C.A.Nos.780 to 783 of 2016 involving identical question of lawin relation to assessment years 2002-03, 2003-04, 2004-05 and2005-06, the present appeal is dismissed at the stage ofadmission. No costs.
https://hcservices.ecourts.gov.in/hcservices/
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar
msrTo1. The Asst. Commissioner of Income Tax, Company Circle, Salem.2. The Income tax Appellate Tribunal, Madras 'B'Bench, Chennai.3. The Commissioner of Income Tax (Appeals), Salem.4. The Deputy Commissioner of Income Tax, Company Circle, Salem.5. The Asst. Registrar, Income tax Appellate Tribunal, III Floor, Rajaji Bhaven, Besent Nagar, Chennai-90.+1cc to Mr.Narayanasamy, Advocate, S.R.No.366+1cc to Mr.Subbaraya Aiyar, Advocate, S.R.No.365SKV(CO)RS(25/01/2017)TAX CASE APPEAL No.873 of 2016
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