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Tca/467/2013 Of The Commissioner Of Income Tax v. Shri Ravikant Choudhary

High Court 22 Dec 2020 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Tca/467/2013 Of The Commissioner Of Income Tax v. Shri Ravikant Choudhary
Date of order
22 Dec 2020
Assessment year(s)
Outcome
Dismissed

Case summary

In Tca/467/2013 Of The Commissioner Of Income Tax v. Shri Ravikant Choudhary, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, the Tax Case Appeal is dismissed aswithdrawn.

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 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE M.S.RAMESH Tax Case (Appeal) No.467 of 2013 The Commissioner of Income Tax,Chennai. ..Appellant .Vs. Shri Ravikant Choudhary ..Respondent Tax Case (Appeal) filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, 'A' Bench, Chennai, dated 17.12.2012 made in ITANo.768/Mds/2012, against the order of the Commissioner of IncomeTax (Appeals)-III, Chennai dated 12.01.2012 in ITA No.424/2010-11/A III for the assessment year 2008-2009 against PANNo.AAEPR7102C on the file of the Deputy Commissioner of IncomeTax, Company Circle-I(1), chennai-34 For Appellant: Mr.T.Ravikumar Senior Standing Counsel assisted by Ms.V.Pushpa, Jr. Standing Counsel For Respondent : Mr.M.P.Senthilkumar JUDGMENT(Delivered by DR.VINEET KOTHARI,J) The learned counsel Mr.M.P.Senthilkumar appearing for theRespondent/Assessee submitted that the Assessee has availed thebenefit under the Vivad Se Vishwas Scheme 2020 and final FormIII has also been issued in favour of the Assessee andtherefore, the Appeal filed by the Revenue deserves to bewithdrawn. 2. The learned Senior Standing Counsel Mr.T.Ravikumarappearing for the Appellant/Revenue has no objection for thesame. He also submits that the Assessee had expired on27.5.2020 and his Legal Representatives may be taken on record. https://hcservices.ecourts.gov.in/hcservices/ 3. Accordingly, the Tax Case Appeal is dismissed aswithdrawn. The Legal Representatives of the deceased Assesseemay be taken on record on appropriate Application being filed.No costs. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To 1. Income Tax Appellate Tribunal, 'A' Bench, Chennai. 2. The Commissioner of Income Tax, Chennai. 3. The Assistant Commissioner of Income Tax, Company Circle I(1), Chennai 600 34. +1cc to Mr.M.P.Senthilkumar, Advocate, S.R.No.42792+1cc to Mr.T.Ravikumar, Advocate, S.R.No.42459 T.C.(A) No.467 of 2013rr ii (20/01/2021)
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