Commissioner of Income Tax vs. M/s. Laserwords US Inc.

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TCA/116/2025HC Madras24 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The Court observed that the subject matter of the present appeal for assessment year 2014-2015 was covered by its earlier order dated 10.6.2025 in T.C.A.No.46 of 2025, which dealt with the same assessee for assessment year 2015-2016. Therefore, for the same reasons as stated in the earlier order, the current appeal was also dismissed. The operative direction was the dismissal of the appeal, with no order as to costs. No issues were expressly left undecided; the appeal was disposed of based on the precedent.

What were the facts?

The appeal is filed by the Commissioner of Income Tax, International Taxation, Chennai (Revenue) against the order of the Income Tax Appellate Tribunal, “D” Bench, Chennai, dated 22.12.2023. The assessee is Laserwords US Inc. The assessment year under consideration is 2014-2015. The appeal is filed under Section 260A of the Income Tax Act, 1961. The High Court noted that the subject matter of this appeal is covered by a previous order of the same court dated 10.6.2025 in T.C.A.No.46 of 2025, which pertained to the same assessee for the assessment year 2015-2016.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed on the ground that the issue is covered by a previous order of the High Court in the case of the same assessee for a different assessment year. The Revenue, represented by Mr. Karthik Ranganathan, argued that the appeal should be considered on its merits. The Respondent assessee, represented by Mr. N.V. Balaji, did not present any specific arguments as the High Court's decision was based on a prior ruling concerning the same assessee. The judgment does not record any specific arguments from the Revenue beyond their appearance and filing of the appeal. The primary basis for the court's decision was the existence of a binding precedent from its own prior judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.116 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.116 of 2025 and C.M.P.Nos.14337 and 14339 of 2025 The Commissioner of Income Tax, International Taxation, Chennai-600 034. .. Appellant Vs. Laserwords US Inc., C/o. SPI Technologies India Pvt. Ltd, Gothi Industrial Estate, RS No.415 and 416 Vazhuduvur Road, Kurumbapet Revenue Village, Puducherry-605 009 PAN: AABCL8781F .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, “D” Bench, Chennai, dated 22.12.2023 passed in I.T.(TP)A No.40/Chny/2023. ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2025 05:48:58 pm ) TCA No.116 of 2025 For Appellant: Mr.Karthik Ranganathan For Respondent: Mr.N.V.Balaji JUDGMENT (Delivered by the Hon'ble Chief Justice) After we heard Shri Ranganathan, it became evident that the subject- matter of the appeal will be covered by an order passed by this court on 10.6.2025 in T.C.A.No.46 of 2025 in the case of the same assessee for the assessment year 2015-2016. The case at hand pertains to the assessment year 2014-2015. 2. Therefore, for the same reasons as mentioned in T.C.A.No.46 of 2025, this appeal also is dismissed. There shall be no order as to costs. Consequently, interim applications stand closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)

24.06.2025 Index : Yes/No Neutral Citation : Yes/No ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2025 05:48:58 pm ) TCA No.116 of 2025 sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Income Tax Officer (OSD) & Secretary (DRP-1) Bengaluru. 3. The Deputy Commissioner of Income Tax, International Taxation Circle-1(2), Chennai-600 006. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2025 05:48:58 pm ) TCA No.116 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.116 of 2025

24.06.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2025 05:48:58 pm )

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