The Commissioner Of Income Tax Coimbatore v. Premier Polytronics Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.3.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal Nos.340 and 341 of 2009 The Commissioner of Income Tax Coimbatore.: Appellant Vs. Premier Polytronics Ltd.,185, A.T.D. Street,Coimbatore 641 018. : Respondent Tax Case Appeals filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'B' Bench, Chennai, dated 10.4.2001 made in ITANos.1064/Mds/2000 and 944/Mds/2000. Against the order of the Commissioner of Income Tax(Appeals), Coimbatore dated 31.03.2000 made in I.T.AppealNo.177-C/98-99 against the order of the Deputy Commissioner ofIncome Tax, Special Range I, Coimbatore dated 10.03.1998 made inI.T.N.S-65 for the Assessment Year 1995-96. For Appellant : Mr.T.R.Senthilkumar Senior Standing Counsel For respondent : Mr.R.Vijayaraghavan COMMON JUDGMENT (Delivered by DR.VINEET KOTHARI,J) Learned counsel appearing for the Appellant/Revenue submitsthat subsequent to the remand order passed by the learnedIncome Tax Appellate Tribunal on 10.4.2001, from which thepresent Appeals under Section 260A of the Act arise, theAssessing Authority has passed fresh order on 13.1.2003 underSection 143(3) read with Section 254 of the Act for AssessmentYear 1995-1996 and has given substantial relief to the AssesseeM/s.Premier Polytronics Private Limited and therefore, thepresent Appeals filed by the Revenue against the remand orderpassed by the learned Income Tax Appellate Tribunal has been https://hcservices.ecourts.gov.in/hcservices/ rendered infructuous. The learned counsel for the Assessee doesnot object to the same. Accordingly, the Appeals are dismissedas infructuous. No costs. Sd/- Assistant Registrar(CS VI)//True Copy// Sub Assistant Registrarssk.To1. The Commissioner of Income Tax Coimbatore.2. Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai3. The Joint Commissioner of Income Tax, Special Range I, Coimbatore. 4. The Deputy Commissioner of Income Tax, Special Range-I, Coimbatore.+1 cc to Mr.T.R.Senthil Kumar, Advocate, Sr.No. 26777+1 cc to Mr.Subbaraya Aiyar Padmanabhan, Advocate, Sr.No. 26343TCA Nos.340 & 341 of 2009CSL/29.05.2019