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The Assistant Commissioner Of Income Taxcorporate Circle 2 (1) - Chennai, 5Th Floor, Chennai 34 v. Applicant(S

High Court 22 Jul 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
The Assistant Commissioner Of Income Taxcorporate Circle 2 (1) - Chennai, 5Th Floor, Chennai 34 v. Applicant(S
Date of order
22 Jul 2025
Assessment year(s)
Outcome
Allowed

The order — as passed by the High Court

Case summary

In The Assistant Commissioner Of Income Taxcorporate Circle 2 (1) - Chennai, 5Th Floor, Chennai 34 v. Applicant(S, the High Court (2025) allowed the appeal under Section 5 of the Income-tax Act. 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

CMP No.11582 of 2025 in WA SR No.141957 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.07.2025 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE BATTU DEVANAND CMP No.11582 of 2025 in WA SR No.141957 iof 2022 The Assistant Commissioner of Income TaxCorporate Circle 2 (1) - Chennai, 5th Floor, Chennai 34 Vs Applicant(s) EIH Associated Hotels Ltd Rep. by Power of Attorney Holder J. Suresh, 1/24, GST Road, Meenambakkam, Chennai 017. Respondent(s) Prayer: Petition filed under Section 5 of the Limitation Act praying to condone the delay of 49 days in filing the above writ appeal. For Applicant(s): Mr.A.P.Srinivas Babu For Respondent(s): Mr.Suhrith Parthasarathy ___________ Page 1 of 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the applicant as well as learned counsel for the respondent. 2. This is an application for condonation of delay in filing the appeal. 3. Taking into consideration the short period of delay, we are inclined to condone the delay, though the same has been opposed by learned counsel for the respondent. 4. Application for condonation of delay is allowed. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA, CJ) (BATTU DEVANAND,J) 22.07.2025 bbr ___________ Page 2 of 2
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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.
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