BIRAJLATA DEVEI MAHESWARI vs. THE INCOME-TAX OFFICER

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TCA/1211/2015HC Madras19 January 2021Bench: Hon`ble Mr Justice M.DURAISWAMY4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel for the appellant seeking permission to withdraw the Tax Case Appeal. Accordingly, the Court dismissed the Tax Case Appeal as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also closed. No specific issues were decided on merits as the appeal was withdrawn.

What were the facts?

The appellant, Birajlatha Devei Maheswari, proprietor of M/s. Swastic Enterprises, filed a Tax Case Appeal before the High Court of Judicature at Madras. This appeal was against an order passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 09.07.2015, in ITA No.1159/Mds/2015. The assessment year in question was 2011-12. The appeal was filed under Section 260A of the Income Tax Act, 1961. A connected miscellaneous petition was also filed.

What were the issues?

1. Whether the Tax Case Appeal filed by the appellant is to be withdrawn. Contentions: Assessee: The learned counsel appearing for the appellant sought permission from the Court to withdraw the Tax Case Appeal. Revenue: No specific arguments were recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Tax Case Appeal No.1211 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.01.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal No.1211 of 2015 and M.P. No.1 of 2015 Birajlatha Devei Maheswari Prop. M/s. Swastic Enterprises, 57/1, Moore Street, Chennai - 600 001. PAN No. AELPM3802M ... Appellant v.

The Income Tax Officer, Business Ward - VIII (1) Chennai - 600 006. ... Respondent

Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 09.07.2015 passed in I.T.A.No.1159/Mds/2015 for the assessment year 2011-12. Page 1/4 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.1211 of 2015 For Appellant : Ms. Vinupradha for Mr. S. Ramesh Kumar For Respondent : Ms. V. Pushpa Standing Counsel J U D G M E N T (Delivered by M. DURAISWAMY, J)

Ms. Vinupradha, learned counsel appearing for the appellant , seeks the permission of this Court to withdraw the Tax Case Appeal. 2. Recording the submission made by the learned counsel for the appellant, the Tax Case Appeal is dismissed as withdrawn. No costs. Consequently, the connected Miscellaneous Petition is closed. (M.D.,J.) (T.V.T.S.,J.) 19.01.2021 Index : Yes/No Internet : Yes Note : Registry is directed to upload the order copy in the website today itself. Rj Page 2/4 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.1211 of 2015

To 1. The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. 2. The Income Tax Officer, Business Ward - VIII (1) Chennai - 600 006. Page 3/4 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.1211 of 2015 M. DURAISWAMY, J. and T.V. THAMILSELVI, J. Rj Tax Case Appeal No.1211 of 2015 and M.P. No.1 of 2015

19.01.2021 Page 4/4 https://www.mhc.tn.gov.in/judis/

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