The Commissioner Of Income Tax, Chennai v. M/S.india Cements Limitedsanthome, Chennai – 600 028

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.07.2015 CORAM THE HONOURABLE MR.JUSTICE R.SUDHAKARANDTHE HONOURABLE MS.JUSTICE K.B.K.VASUKI Tax Case (Appeal) No.425 of 2015 The Commissioner of Income Tax, Chennai. ...Appellant Vs. M/s.India Cements LimitedSanthome, Chennai – 600 028. ...Respondent APPEAL under Section 260A of the Income Tax Act against theorder dated 10.10.2014 made in SP.No.270 of 2014 inI.T.A.No.1070/Mds/2012 on the file of the Income Tax AppellateTribunal 'C' Bench, Chennai for the assessment year 2009-10 againstthe order dated 21.03.2012 made in ITA No.658/2011-12/A-III on theorder of the Commissioner of Income Tax (Appeals) - III, Chennai,in PAN No.AAACT 1728P for the assessment year 2009-10 and asagainst the assessment order dated 30.12.2011 on the file of theAssistant Commissioner of Income Tax, Company Circle - II (3),Chennai - 94 in PAN No. for the assessment year 2009-10.For Appellant: Mr.T.R.Senthilkumar Standing counsel for Income TaxFor Respondent : Mr.R.Vijayaraghavan J U D G M E N T(Delivered by R.SUDHAKAR,J.) This Tax Case (Appeal) is filed by the Revenue as against theorder passed by the Income Tax Appellate Tribunal granting an orderof stay for a limited period in favour of the assessee in respectof the demand raised. https://hcservices.ecourts.gov.in/hcservices/ 2. It is seen from the order of the Tribunal that the Tribunalhad granted a conditional order of stay till 31.3.2015. The causeof action for filing this appeal appears to be on a misconceptionthat the Tribunal had granted an order of absolute stay. It ispointed out that originally a detailed order of stay was grantedand the present order under challenge is passed in pursuant to theearlier order granting stay. In any event, the order underchallenge is operational only for a limited period and the same hasnow been expired, nothing further survives in this appeal.Accordingly, this Tax Case (Appeal) stands dismissed. No costs. Sd/-Assistant Registrar(CS-III)//True Copy//Sub Assistant RegistrarslTo1. The Income Tax Appellate Tribunal 'C' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals)-III, Chennai.3. The Assistant Commissioner of Income-tax, Company Circle-II(3), Chennai. 1 CC to Mr.R.Venkatnarayanan, Advocate SR.No. 38598 T.C.(A) No.425 of 2015SVI (CO)PSI (10.08.2015) https://hcservices.ecourts.gov.in/hcservices/