The Commissioner Of Income Tax,Chennai v. S.a.a. Ispahani Trust

TCA No.453 of 2012 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.453 of 2012and M.P.No.1 of 2012 The Commissioner of Income Tax,Chennai. Appellant Vs S.A.A. Ispahani Trust,No.15, Nungambakkam High Road,Chennai-600 034. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 29.02.2012 in ITA No.2125/Mds/2007. For AppellantMrs.V.PushpaSr. Standing Counsel For Respondent Mr.J.Saravanan __________ Page 1 of 4 JUDGMENT(Delivered by the Hon'ble Chief Justice) Both counsels jointly request that the impugned order be quashed and set aside and the matter be remanded to the Tribunal for de novo consideration. 2. Ordered accordingly. All rights and contentions are kept open. 3. Since the matter pertains to assessment year 2003-04, the Tribunal is requested to dispose of the appeal expeditiously and, in any case, by 31.12.2025. Appeal is disposed of accordingly. There shall be no order as to costs. Consequently, interim application stands closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025 Index : Yes/No __________ Page 2 of 4 Neutral Citation:Yes/Nobbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. “C” Bench, Chennai. 2. The Commissioner of Income Tax, Chennai. Chennai. 3. The Assistant Director of Income Tax, (Exemptions)-IV, Chennai. Chennai. __________ Page 3 of 4 TCA No.453 of 2012 __________ Page 4 of 4 TCA No.453 of 2012 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. bbr TCA No.453 of 2012 08.07.2025