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The Commissioner Of Income Tax Chennai v. N.d.s.sithiqua

High Court 05 Jul 2017 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax Chennai v. N.d.s.sithiqua
Date of order
05 Jul 2017
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax Chennai v. N.d.s.sithiqua, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal is, accordingly, dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MS.INDIRA BANERJEE, CHIEF JUSTICEANDTHE HON'BLE MR.JUSTICE M.SUNDAR Tax Case (Appeal) No.324 of 2017 The Commissioner of Income TaxChennai.... Appellant/RespondentVs. N.D.S.Sithiqua... Respondent/Appellant PRAYER : Appeal under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras“C”Bench,Chennai,dated4.5.2016passedinI.T.A.No.244/Mds/2016.For Appellant: Mr.T.Ravi KumarStanding Counsel JUDGMENT(Delivered by the Hon'ble Chief Justice) The issues raised in this appeal are identical to the issuesraised in the appeal being T.C.(A) No.319 of 2017, which has notbeen entertained by this Court as no substantial question of lawis involved in the said appeal. For the reasons discussed inour judgment dated 4[th] July 2017 in the said appeal, the presentappeal is also not entertained. 2. The appeal is, accordingly, dismissed. Consequently,C.M.P.No.8791 of 2017 is closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ bbr To: 1.The Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. Income Tax Appellate Tribunal “C” Bench, Chennai. 2.The Commissioner of Income Tax (Appeals)-4 Chennai – 600 034. Chennai – 600 034. 3.The Income Tax Officer Business Ward-XV(3) Chennai – 600 034. Business Ward-XV(3) Chennai – 600 034. +1cc to Mr.T.Ravikumar, Advocate, S.R.No.46754 Tax Case (Appeal) No.324 of 2017 VG II(CO)CA(28/08/2017)
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