The Commissioner Of Income Tax, Chennai v. Karandhai Tamil Sangam

IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 31.03.2021 CORAM: THE HON'BLE MR. JUSTICE M.DURAISWAMYAND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI T.C.A.No.289 of 2013 The Commissioner of Income Tax,Chennai. .. Appellant/PetitionerVs. Karandhai Tamil Sangam,1922, Seshaiya Sasthriyar Road,Karuthattangudi,Thanjavur... Respondent/Respondent Appeal preferred under Section 260A of the Income Tax Act,1961, against the order of the Income Tax Appellate Tribunal,Madras, "B" Bench, dated 24.08.2012 in M.P.No.120/Mds/2012 inI.TA.No.960/Mds/2011 for the assessment year 2010-11 and againstthe order of the Commissioner of Income Tax-II(i/c), No.4,Williams Road, Cantonment, Tiruchirappalli-620 001 made inC.No.7162E(52)/2010-11/CIT-II/TRY, dated 29.04.2011. For Appellant : Mr.J.Narayanasamy, Senior Standing CounselFor Respondent : No appearance JUDGMENT (Judgment was delivered by M.DURAISWAMY, J.) Challenging the order passed in M.P.No.120/Mds/2012 inI.TA.No.960/Mds/2011 in respect of the assessment year 2010-11on the file of the Income Tax Appellate Tribunal, Chennai, "B"Bench, the Revenue has filed the above appeal. 2.It is pertinent to note that the above appeal has beenfiled by the Revenue as against the order passed in theMiscellaneousPetitioninM.P.No.120/Mds/2012inI.TA.No.960/Mds/2011. The Revenue has also filed an appeal inT.C.A.No.916 of 2013 as against the order passed in https://hcservices.ecourts.gov.in/hcservices/ I.TA.No.960/Mds/2011. It is needless to say that the orderpassed in the Miscellaneous Petition in M.P.No.120/Mds/2012merges with the order passed in I.TA.No.960/Mds/2011. 3.In these circumstances, Mr.J.Narayanasamy, learned seniorstanding counsel appearing for the appellant – Revenue submittedthat the appeal in T.C.A.No.289 of 2013 may be disposed ofgiving liberty to the appellant – Revenue to canvass all theissues that are raised in the appeal in T.C.A.No.289 of 2013 inT.C.A.No.916 of 2013. 3.Recording the submissions made by Mr.J.Narayanasamy,learned senior standing counsel for the appellant – Revenue,T.C.A.No.289 of 2013 is disposed of. It is open to the appellantto canvass all the issued that were raised in T.C.A.No.289 of2013 in T.C.A.No.916 of 2013. No costs. Sd/- Assistant Registrar(CS IX) vaTo //True Copy// Sub Assistant Registrar 1.The Income Tax Appellate Tribunal, Chennai, "B" Bench. 2.The Commissioner of Income Tax-II(i/c), No.4, Williams Road, Cantonment, Tiruchirappalli. T.C.A.No.289 of 2013 SR-II(CO)CSR 28.04.2021