Case LawHigh Court › The Principal Commissioner Of Income Tax...

The Principal Commissioner Of Income Tax-4,Chennai v. Pallava Resorts Private Limited

High Court 04 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Principal Commissioner Of Income Tax-4,Chennai v. Pallava Resorts Private Limited
Date of order
04 Oct 2024
Assessment year(s)
2011-12
Outcome
Dismissed

Case summary

In The Principal Commissioner Of Income Tax-4,Chennai v. Pallava Resorts Private Limited, the High Court (2024) 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.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 04.10.2024 CORAM THE HONOURABLE MR.JUSTICE R.SURESH KUMARandTHE HONOURABLE MR.JUSTICE C.SARAVANAN T.C.A.No.219 of 2024 The Principal Commissioner of Income Tax-4,Chennai. ...Appellant -Vs- Pallava Resorts Private Limited,No.7, 9[th] Floor, Rain Tree Place,McNichols Road, Chetput,Chennai - 600 031.PAN: ...Respondent PRAYER : Tax Case Appeal filed under Section 260 A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal 'C' Bench, Chennai dated 22.07.2022 in I.T.A.No.700/Chny/2020 for the assessment year 2011-12. For Appellant:Mrs.V.PusphaSenior Standing Counsel For Respondent:Mr.G.Tarunfor Mr.Sridhar J U D G M E N T (Judgment of the Court was delivered by R.SURESH KUMAR, J) The learned Senior Standing Counsel appearing for the appellant Revenue wants to withdraw this appeal and to keep the substantial questions of law raised herein to be decided at a later point of time. 2. Recording the said submission made by the learned Senior Standing Counsel appearing for the appellant, this Tax Case Appeal is dismissed as withdrawn and the substantial questions of law raised in this appeal are kept open to be decided at a later point of time. However, there shall be no order as to costs. (R.S.K., J.) (C.S.N., J.) 04.10.2024 NCC : Yes / NoIndex : Yes / NoSpeaking Order : Yes / No vji To The Income Tax Appellate Tribunal 'C' Bench, Chennai. T.C.A.No.219 of 2024 https://www.mhc.tn.gov.in/judis T.C.A.No.219 of 2024 R.SURESH KUMAR, J.and C.SARAVANAN, J. vji T.C.A.No.219 of 2024 04.10.2024
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan