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
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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