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Shri K.subramanian, ( v. The Assistant Commissioner Of Income Tax, Circle - Ii, Erode

High Court 15 Mar 2022 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Shri K.subramanian, ( v. The Assistant Commissioner Of Income Tax, Circle - Ii, Erode
Date of order
15 Mar 2022
Assessment year(s)
Outcome
Dismissed

Case summary

In Shri K.subramanian, ( v. The Assistant Commissioner Of Income Tax, Circle - Ii, Erode, the High Court (2022) 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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 15.03.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVANandTHE HONOURABLE MR. JUSTICE J.SATHYA NARAYANA PRASAD TCA.Nos.262 & 264 of 2013 and 564 of 2014 Shri K.Subramanian, (Prop.Kavitha Dyeings), Anthiyur Road, Kadayampatti Post, Bhavani - 638 302. ... Appellant in all TCAsVs The Assistant Commissioner of Income Tax, Circle - II, Erode. ... Respondent in TCA.Nos.262 & 264 of 2013 The Income Tax Officer, Ward II (2), Erode. ... Respondent in TCA.No.564 of 2014 Prayer in TCA.Nos.262 & 264 of 2013: Appeals preferred underSection 260A of the Income Tax Act, 1961, against the order ofthe Income Tax Appellate Tribunal, “D” Bench, Chennai, dated21.02.2013 in I.TA.Nos.1652/Mds/2012 and 2028/Mds/2012 andagainst the order of the Commissioner of Income Tax (Appeals)-I,Coimbatore,dated03/08/2012,AppealNO.235/11-12,PA/GIR.No.ALAPS3104L, and against the order of AssistantCommissioner of Income Tax officer, Circle-II, Erode, Dated26.12.2011, made in PA/GIR.No.ALAPS3104L. Prayer in TCA.No.564 of 2014: Appeal preferred under Section260A of the Income Tax Act, 1961, against the order of theIncome Tax Appellate Tribunal, “A” Bench, Chennai, dated30.04.2014 in I.TA.No.2262/Mds/2013 and against the order of theCommissioner of Income Tax (Appeals)-I, Coimbatore, dated18/11/2013, Appeal NO.147/12-13, and against the order of IncomeTaxofficer,Ward-II(2),Erode,Dated13.02.2013,PA/GIR.No.ALAPS3104L. For Appellant : Mr.K.Venkatesh in all TCAs For Respondents: Mr.M.Swaminathan, Senior Standing Counsel in all TCAs COMMON JUDGMENT(Judgment of the Court was delivered by R.MAHADEVAN, J.) The learned counsel appearing for the appellant seekspermission of this Court to withdraw these tax case appeals. Hehas also made an endorsement to that effect. 2. In view of the above submission and endorsement made bythe learned counsel for the appellant, these tax case appealsare dismissed as withdrawn. No costs. //True Copy// av Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal, “D” Bench, Chennai, 2. The Income Tax Appellate Tribunal, “A” Bench, Chennai, 3. The Assistant Commissioner of Income Tax, Circle - II, Erode. 4.The Income Tax Officer, Ward II (2), Erode. Ward II (2), Erode. 5. The Commissioner of Income Tax (Appeal) I, Coimbatore. 6. The Income Tax Officer, Ward II(2), Erode. +1cc to Mr.K.Venkatesh, Advocate, S.R.No.17549+1cc to Mr.M.Swaminathan, Advocate, S.R.No.17829 https://hcservices.ecourts.gov.in/hcservices/
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