The Commissioner Of Income Tax, Chennai v. M/S.v.ramakrishna & Sons Pvt.ltd., Chennai-6
High Court
15 Feb 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Chennai v. M/S.v.ramakrishna & Sons Pvt.ltd., Chennai-6
Date of order
15 Feb 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Chennai v. M/S.v.ramakrishna & Sons Pvt.ltd., Chennai-6, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the appeal is dismissed on the basis of the saidcircular without going into the questions of law.
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
CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN
T.C.A.No.79 of 2016
The Commissioner of Income Tax,Chennai.VsM/s.V.Ramakrishna & Sons Pvt.Ltd.,Chennai-6.
...Appellant
...Respondent
APPEAL under Section 260-A of the Income Tax Act against theorder dated 29.5.2014 made in I.T.A.No.66/Mds/2014 on the fileof the Income Tax Appellate Tribunal 'A' Bench, Chennaipreferred against the order of the Commissioner of Income Tax(Appeals)-III, Chennai-34, made in PAN.NO. dated10.09.2013 preferred agaisnt the order of the AssistantCommissioner of Income Tax Company Circle III(4) Chennai made inPAN No.59-V/AACV2307A dated 29.07.2011.
For Appellant : Mr.K.Sureshkumar for Mr.T.Ravikumar
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The case is covered by the recent circular in CircularNo.21/2015 dated 10.12.2015 issued by the Central Board ofDirect Taxes.
2. Hence, the appeal is dismissed on the basis of the saidcircular without going into the questions of law. Sd/-
Assistant Registrar(CS IV)
//True Copy//
https://hcservices.ecourts.gov.in/hcservices/
To
1. The Income Tax Appellate Tribunal, 'A' Bench, Chennai. 'A' Bench, Chennai.
2. The Commissioner of Income Tax (Appeals)-III, Chennai-34. Chennai-34.
3. The Assistant Commissioner of Income Tax, Company Circle-III(4), Chennai. Company Circle-III(4), Chennai.
+ 1 cc to Mr.M.Swaminathan, Advocate sr.10040
T.C.A.No.79 of 2016
KGK(CO)Eu 04.03.16
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