COMMISSIONER OF INCOME vs. MRS. S. PADMALAKSHMI

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TCA/1162/2015HC Madras24 September 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the assessment order dated 12.03.2013, which was the subject matter of the Tax Case Appeal, had already been set aside by this very Court in a writ petition (W.P.(MD)No.5974 of 2013) by an order dated 23.07.2018, no further adjudication was required in the present Tax Case Appeal. Consequently, the appeal was dismissed. The Court clarified that this order was subject to any decision in an intra-court appeal against the writ court's order. The substantial questions of law raised in the appeal were left open to be decided at a later point if necessary. No costs were awarded.

What were the facts?

The Commissioner of Income Tax (Appellant) filed a Tax Case Appeal against an order of the Income Tax Appellate Tribunal (ITAT) dated 09.07.2015, pertaining to assessment year 2008-09. The appeal challenges an assessment order dated 12.03.2013. Notably, the assessee (Respondent) had previously filed a writ petition (W.P.(MD)No.5974 of 2013) against the same assessment order, which was allowed by the High Court on 23.07.2018, setting aside the assessment order. The High Court observed that due to the writ court's order setting aside the assessment, no further adjudication was required in the present Tax Case Appeal.

What were the issues?

1. Whether the Tax Case Appeal filed by the Revenue is maintainable in light of the High Court's prior order in a writ petition that set aside the assessment order under challenge? (Question of law) The Revenue contended that the Tax Case Appeal should be decided on its merits, as it raises substantial questions of law. However, the judgment does not record specific arguments from the Revenue regarding the maintainability or merits of the appeal in the context of the writ petition's outcome. The Assessee's position, as implied by the High Court's decision, is that the writ petition having set aside the assessment order renders the Tax Case Appeal infructuous. The judgment does not record specific arguments from the Assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.1162 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.09.2024 CORAM THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN T.C.A.No.1162 of 2015 The Commissioner of Income Tax Circle 1 (1), Madurai. ... Appellant -Vs- S.Padmalakshmi, W/o.S.Seetharaman

... 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 'A' Bench, Chennai dated 09.07.2015 in I.T.A.No.2719/Mds/2014 for the assessment year 2008-09. For Appellant : Mr.J.Narayanasamy Senior Standing Counsel For Respondent : Mr.P.J.Rishikesh J U D G M E N T (Judgment of the Court was delivered by R.SURESH KUMAR, J) This tax case appeal has been filed against the order passed by the Income Tax Appellate Tribunal 'A' Bench, Chennai for the assessment year 2008-09 in I.T.A.No.2719/Mds/2014 dated 09.07.2015. 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1162 of 2015 2. The assessment order dated 12.03.2013 is a subject matter in this tax case appeal, where against the very same assessment order, the assessee filed writ petition in W.P.(MD)No.5974 of 2013 which was allowed by this Court, by order dated 23.07.2018. 3. In view of the said order passed by the writ Court where the very assessment order has been set aside, no further adjudication in this tax case appeal is required. Hence, this Tax Case Appeal is dismissed leaving open the substantial questions of law raised herein to be decided at a later point of time. 4. It is also made clear that, this order is subject to the decision to be made, if any, in the intra Court appeal as against the order passed by the writ Court dated 23.07.2018. However, there shall be no order as to costs. (R.S.K., J.) (C.S.N., J.) 24.09.2024 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1162 of 2015 To The Income Tax Appellate Tribunal 'A' Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.1162 of 2015 R.SURESH KUMAR, J. and C.SARAVANAN, J. vji T.C.A.No.1162 of 2015 24.09.2024 4/4 https://www.mhc.tn.gov.in/judis

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