Usha Anandanno.97 And 98 R.k.mutt Road, Chennai - 600 028 v. The Income Tax Officernon Corporate Ward -2(1), Chennai
High Court
26 Feb 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Usha Anandanno.97 And 98 R.k.mutt Road, Chennai - 600 028 v. The Income Tax Officernon Corporate Ward -2(1), Chennai
Date of order
26 Feb 2025
Assessment year(s)
—
Outcome
Allowed
Case summary
In Usha Anandanno.97 And 98 R.k.mutt Road, Chennai - 600 028 v. The Income Tax Officernon Corporate Ward -2(1), Chennai, the High Court (2025) allowed 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
CMP NO. 4522 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-02-2025
CORAM
THE HONOURABLE MR JUSTICE S. S. SUNDAR
AND
THE HONOURABLE MR JUSTICE C. SARAVANAN
CMP NO. 4522 of 2025
AND
TCA SR NO. 69260 OF 2022
Usha AnandanNo.97 and 98 R.K.Mutt Road, Chennai - 600 028.
Vs
The Income Tax officerNon Corporate Ward -2(1), Chennai.
Appellant(s)
TCA SR NO. 69260 of 2022
Respondent(s)
Usha AnandanNo.97 and 98, R.K.Mutt Road, Chennai-28
Vs
The Income Tax officerNon Corporate Circle-2(1), Chennai-6
Appellant(s)
CMP NO. 4522 of 2025
Respondent(s)
For Appellant(s): R.Sivaraman
P.RameshkumarS.SrividyaRaghav Rajeev MenonS.Gautham Venkata Narayan
For Respondent(s): Mr.T.Ravikumar, Senior Standing counselchennai
TCA SR NO. 69260 of 2022
For Appellant(s):For Respondent(s):
ORDER
(Order of the Court was made by the Hon'ble S.S.Sundar J.)
1. This petition is filed to condone the delay of 938 days in representing
the above appeal.
2. Mr.T.Ravikumar, learned Senior Standing counsel accepts notice on
behalf of the respondent and shas no serious objection in allowing this
petition.
3. Even though the appellant/petitioner has given reasons, this Court is
of the view that the delay could have been avoided by showing due
diligence.
4. Hence, this petition is ordered on condition that the petitioner /
appellant pays a sum of Rs.10,000/- [Rupees Ten Thousand only]
to the Tamil Nadu State Legal Services Authority, Chennai, within
a period of two weeks from today.
(S.S.SUNDAR J.) (C.SARAVANAN J.)
26-02-2025
CMP NO. 4522 of 2025
To
1. The Income Tax officerNon Corporate Ward -2(1), Chennai.
TCA SR NO. 69260 of 2022
1. The Income Tax officerNon Corporate Circle-2(1), Chennai-6
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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