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Tamilnadu Minerals Ltdtwad House v. The Assistant Commissioner Of Income Taxcompany Circle 3(1), Chennai. Respondent In Both Appeals

High Court 24 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Tamilnadu Minerals Ltdtwad House v. The Assistant Commissioner Of Income Taxcompany Circle 3(1), Chennai. Respondent In Both Appeals
Date of order
24 Jun 2025
Assessment year(s)
2007-08
Outcome
Dismissed

Case summary

In Tamilnadu Minerals Ltdtwad House v. The Assistant Commissioner Of Income Taxcompany Circle 3(1), Chennai. Respondent In Both Appeals, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act. The decision went in favour of the Revenue.

Decision: Appeals stand dismissed as withdrawn.

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: 24-06-2025 CORAM THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN TCA Nos. 296 & 297 of 2024 Tamilnadu Minerals LtdTWAD House, No.31, Kamarajar Salai, Chepauk, Chennai-600 005. Appellant in both appeals Vs The Assistant Commissioner of Income TaxCompany Circle 3(1), Chennai. Respondent in both appeals Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, “A” Bench, Chennai, dated 31.10.2018 passed in IT.A.No.700/Chny/2017 for the Assessment Year 2007-08. For Appellant in both appeals : Mr.I.Dinesh For M/s.Philip GeorgeM P Senthil KumarD Palanivel __________ Page 1 of 3 TCA Nos.296 and 297 of 2024 For Respondentin both appeals: Mr.J.Narayanaswamy Senior Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble The Chief Justice) Mr.I.Dinesh, counsel for appellant in both appeals, seeks leave to withdraw the appeals since appellant/assessee has decided to settle the matter under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024 . 2. Appeals stand dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, C.J.) (SUNDER MOHAN J.) 24-06-2025 Index: Yes/NoNeutral Citation : Yes/No ars/dk __________ Page 2 of 3 TCA Nos.296 and 297 of 2024 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN, J. ars/dk To 1. The Income Tax Appellate Tribunal, “A” Bench, Chennai. 2. The Assistant Commissioner of Income Tax Company Circle 3(1), Chennai. T.C.A.Nos.296 and 297 of 2025 24.06.2025 __________ Page 3 of 3
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