Case LawHigh Court › T.c.a v. The Income Tax Officer, Busines...

T.c.a v. The Income Tax Officer, Business Ward Xv(3) Chennai- 34

High Court 29 Jul 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
T.c.a v. The Income Tax Officer, Business Ward Xv(3) Chennai- 34
Date of order
29 Jul 2020
Assessment year(s)
2012-2013
Outcome
Dismissed

Case summary

In T.c.a v. The Income Tax Officer, Business Ward Xv(3) Chennai- 34, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.

Decision: The Appeal is, accordingly, dismissed asinfructuous.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.7.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY T.C.A.No.818 of 2017 Smt. Devyani Dilip Patel.. Appellantvs The Income Tax Officer,Business Ward XV(3) Chennai- 34 ..Respondent Tax Case Appeal filed under Section 260-A ofthe Income Tax Act, 1961 against the order of the IncomeTax Appellate Tribunal, Madras ‘A’ Bench dated 26.4.2017in I.T.A.No.3218/Mds/2016 Appeal against the order dated12.09.2016 made in ITA.NO.85/15-16 Assessment Year 2012-2013/CIT(A)-4 and Appeal against the order dated28.03.2015 made in GIR.NO.AALPP6624L on the file of theIncome Tax Offier,Non corporate ward-3(2) Chennai for theAssessment Year 2012-2013. For Appellant : Ms.T.C.A.Sangeetha For Respondent : Mrs.R.Hemalatha, Senior Standing Counsel ORDER (Made by Dr.Vineet Kothari,J) The Court was held by Video Conference, as per theResolution of the Full Court dated 3 July 2020, by Judgesat their respective residences and the counsel, staff ofthe Court appearing from their respective residences. 2. The learned counsel Ms.T.C.A.Sangeetha appearingfor the Appellant/Assessee submits that this Appeal isdirected against the remand order passed by the learnedTribunal and the matter is pending before the lowerAuthorities. She submits that the present Appeal hasbecome infructuous. 3.ThelearnedSeniorStandingCounselMrs.R.Hemalatha appearing for the Respondent/Revenue hasno objection.https://hcservices.ecourts.gov.in/hcservices/ 4. The Appeal is, accordingly, dismissed asinfructuous. No order as to costs.Ssk/kpl Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1. Income Tax Appellate Tribunal, ‘A’ Bench, Madras2. The Income Tax Officer, Business Ward XV(3) Chennai- 34.3. The Commissioner of Income Tax (Appeals)-4,Chennai. +1cc to Mr.T.Ravi Kumar, Advocate SR.No. 25537 T.C.A.No.818 of 2017 RSV(CO)A.SK(02/11/2020)
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan