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Decision: Appeals stand dismissed as withdrawn.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 Appeals stand dismissed as withdrawn.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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