The Joint Commissioner Ofincome Tax, Special Range-1,Chennai-600 034 v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court
11 Apr 2007 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Joint Commissioner Ofincome Tax, Special Range-1,Chennai-600 034 v. Https://Hcservices.ecourts.gov.in/Hcservices
Date of order
11 Apr 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Joint Commissioner Ofincome Tax, Special Range-1,Chennai-600 034 v. Https://Hcservices.ecourts.gov.in/Hcservices, the High Court (2007) 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.
IN THE HIGH COURT OF JUDICATURE AT MADRASDated:- 11.04.2007
Coram:-
The Hon’ble Mr. Justice P.SATHASIVAMandThe Hon’ble Mr. Justice S.TAMILVANANTax Case (A) No.355 of 2007
M/s Ambattur Clothing Ltd.,No.E/2, Industrial Estate,Ambattur, Chennai-600 058.
.. Appellant
The Joint Commissioner ofIncome Tax, Special Range-1,Chennai-600 034.
Vs.
.. Respondent
Tax Case Appeal filed under Section 260-A of the Income TaxAct, 1961, against the order of the Income Tax Appellate Tribunal,Madras 'A' Bench dated 06.06.2005 in ITA No.1608/Mds./2000 asagainst the order daed 9.8.2000 in Appeal No.172/99-2000 on thefile of the Commissioner of Income Tax (Appeals) Chennai asagainst the order dated 19.11.1999 in PAN/GIR/No.30-A/97-98 on thefile of the Joint Commissioner of Income Tax, Special Range I,Chennai 600 034.
For Appellant : Mr.Vijayaraghavan for Mr.Subbaraya Aiyar
JUDGMENT
(Judgment of the Court was delivered by P. SATHASIVAM, J.)
It is not in dispute that the question raised in this TaxCase Appeal is covered by earlier decision of this Courtreported in 282 ITR 389 (MAD.) (COMMISSIONER OF INCOME TAX VS.V.CHINNAPANDI). In terms of the said decision, the above Tax CaseAppeal is liable to be dismissed and accordingly, the same isdismissed. No costs.
raaSd/Asst.Registrar/true copy/Sub Asst.RegistrarTo1. The Registrar, Income Tax Appellate Tribunal,III Floor, Rajaji Bhavan, Besant Nagar,Chennai 600 090.
2. The Commissioner of Income Tax (Appeals) Chennai.3. The Joint Commissioner ofIncome Tax, Special Range-1,Chennai-34. MS(CO)SR/20.4.2007
T. C. (A) No.355 of 2007
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