SICAL LOGISTICS LTD.,CHENNAI vs. DCIT COMPANY CIRCLE 6(3), CHENNAI

ITA 1108/CHNY/2019Status: DisposedITAT Chennai14 July 2026AY 2014-153 pages
AI SummaryDismissed

What were the facts?

The assessee, engaged in logistics, filed its return of income for AY 2014-15. The Assessing Officer determined a higher total income. The assessee appealed to the CIT(A), who granted partial relief.

What did the Tribunal hold?

The assessee requested to withdraw its appeal before the ITAT. The Department did not oppose this request. Therefore, the Tribunal allowed the withdrawal.

What were the issues?

The primary issue was the assessee's request to withdraw its appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3),Section 92CA(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S

Hearing: 02.07.2026Pronounced: 14.07.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax/(Appeals), Chennai-15 (hereinafter referred to as the ‘Ld. CIT(A)’) dated 28.02.2018 for the Assessment Year (hereinafter referred to as the ‘AY’) 2014-15 passed u/s.250(6) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Brief facts is that assessee is engaged in the business of Logistics; and for the A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 92CA(4)

All 52 judgments and leading authorities on Section 92CA(4) →

Recent GST High Court judgments

Search GST case law →