The Commissioner Of Income Tax-I, Chennai v. The Tamil Nadu Small Industries Development Corporation, Garment Complex, Guindy, Chennai
High Court
20 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax-I, Chennai v. The Tamil Nadu Small Industries Development Corporation, Garment Complex, Guindy, Chennai
Date of order
20 Apr 2016
Assessment year(s)
2004-05
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-I, Chennai v. The Tamil Nadu Small Industries Development Corporation, Garment Complex, Guindy, Chennai, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
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
Dated : 20.4.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.V.MURALIDARAN
TCA.No.354 of 2009
The Commissioner of Income Tax-I,Chennai...AppellantVsThe Tamil Nadu Small Industries Development Corporation, Garment Complex, Guindy, Chennai....RespondentAPPEAL under Section 260A of the Income Tax Act, 1961againsttheorderdated8.9.2008madeinI.T.A.No.606/Mds/2007 on the file of the Income TaxAppellate Tribunal, Chennai 'C' Bench for the assessmentyear 2004-05.
against the order of the Commissioner of Income Tax(Appeals)-VIII 121, Mahatma Gandhi Road, Chennai-34 dated12/12/2006.ITA.No.247/06-07/Tr.23/A.VIIIPAN/G.I.R.No.AABCTO2972/310006-T for the Assessment year2003-2004 and against the order of the AssistantCommissioner of Income Tax, Company Circle III(1)(c)chennai-34 dated 28/3/2006 GIR No./PAN/31006-T/AABCTO297Lfor the Assessment year 2004-05.
For Appellant : Mr.M.Swaminathan
Judgment was delivered by V.RAMASUBRAMANIAN,J
The tax effect of these appeal is less than the limitprescribed in Circular No.21/2015 dated 10.12.2015 issuedby the Central Board of Direct Taxes.
https://hcservices.ecourts.gov.in/hcservices/
2. Hence, the above appeal is dismissed as withdrawn.The questions are left unanswered.
-s/d-Assistant Registrar
True CopySub-Assistant Registrar
To1.The Income Tax Appellate Tribunal, Chennai 'C' Bench.2.The Commissioner of Income Tax(Appeals)VIII121, Mahatma Gandhi Road,Chennai-343.The Assistant Commissioner of Income Tax,Company Circle-ivChennai-34+1 cc to M/s.M.Swaminathan Advocate sr.24396TCA.No.354 of 2009aa29/04/2016
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