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The Principal Commissioner Of Income Tax-1Chennai - 034 v. Appellant(S

High Court 16 Sep 2025 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

16 Sep 2025

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax-1Chennai - 034 v. Appellant(S, the High Court (2025) allowed the appeal. The decision went in favour of the Revenue.

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

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.09.2025 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMP No.21161 of 2025 in TCA No.SR 104320 of 2025 The Principal Commissioner of Income Tax-1Chennai - 034. Vs Appellant(s) Shri Maddipati Sita Rama Mohanrao1/2, Krishnabhai StreetT.NagarChennai - 017. Respondent(s) For Appellant(s): Mr.Ravikumar T For Respondent(s): Mr.R.Venkatanarayana For M/s.Subbaraya Aiyar Padmanabhan Ramamani ___________ Page 1 of 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Shri. Venkatanarayana enters appearance on behalf of respondent. 2. Heard application for condonation of delay of 89 days in filing the appeal. 3. Taking into consideration the cause shown and the period of delay, we are inclined to condone the delay in filing the appeal. Application is, accordingly, allowed. 4. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 16.09.2025 kpl ___________ Page 2 of 2

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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