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The Principal Commissioner Of Income Taxcentral Circle -1, Madurai v. Beach Minerals Company135, Tiruchendur Road, Tirunelveli Kuttam, Kuttam B.o.627 651, Tamil Nadu

High Court 22 Jul 2025 In favour of: Revenue

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

22 Jul 2025

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Taxcentral Circle -1, Madurai v. Beach Minerals Company135, Tiruchendur Road, Tirunelveli Kuttam, Kuttam B.o.627 651, Tamil Nadu, the High Court (2025) allowed the appeal under Section 151 of the Income-tax Act. The decision went in favour of the Revenue.

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

Sections referenced in this judgment

Section 151 case law →

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.07.2025 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE BATTU DEVANAND CMP No.13262 of 2025 in TCA SR No.20657 of 2025 The Principal Commissioner of Income TaxCentral Circle -1, Madurai. Vs Beach Minerals Company135, Tiruchendur Road, Tirunelveli Kuttam, Kuttam B.O.627 651, Tamil Nadu Appellant(s) Respondent(s) Prayer: Petition filed under Section 151 CPC praying to dispense with the production of the certified copy of the common order made in ITA No.532/Chny/2023, dated 9.8.2023. For Applicant(s): Mr.Karthik Ranganathan ___________ Page 1 of 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the applicant. 2. Since the certified copy has already been placed on record in T.C.A.No.88 of 2025, the application seeking exemption from filing the certified copy is allowed. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA, CJ) (BATTU DEVANAND,J) 22.07.2025 bbr ___________ Page 2 of 2

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