M/S.MAHALAKSHMI KUNJITHA vs. COMMISSIONER OF INCOME TAX

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TCA/1229/2015HC Madras12 November 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon being informed by the appellant's counsel that instructions had been received to withdraw the appeal, granted the leave to withdraw. Consequently, the Tax Case Appeal was dismissed as withdrawn. No order was made as to costs. The specific findings of the ITAT or the reasoning behind the original appeal before the Tribunal are not discussed or decided by the High Court in this order.

What were the facts?

The appeal was filed by M/s. Mahalakshmi Kunjitha Patham Educational and Charitable Trust against an order of the Income Tax Appellate Tribunal (ITAT), Madras "A" Bench, dated 26.06.2015, passed in I.T.A.No.2625/Mds/2013. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The appellant is the assessee and the respondent is the Commissioner of Income Tax (Exemptions). The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to the ITAT order is not detailed in this High Court judgment.

What were the issues?

The High Court was to decide the appeal filed under Section 260-A of the Income Tax Act, 1961. The specific issues that the Tribunal had to decide are not recorded in this High Court judgment. The appellant's counsel, on instructions, sought leave to withdraw the present tax case appeal. The respondent's contentions are not recorded as the appeal was withdrawn before any substantive arguments were made.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.1229 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.11.2024 CORAM : THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN T.C.A.No.1229 of 2015 M/s. Mahalakshmi Kunjitha Patham Educational and Charitable Trust 2, Navaneethamammal Street Aminjikarai, Chennai – 600 029. .. Appellant Vs. Commissioner of Income Tax (Exemptions) Annexe Building, Nungambakkam Chennai 600 034. .. Respondent Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of Income Tax Appellate Tribunal Madras “A” Bench, dated 26.06.2015 passed in I.T.A.No.2625/Mds/2013. For the Appellant : Mr.N.V.Balaji For the Respondent : Mrs.V.Pushpa Senior Standing Counsel JUDGMENT (Order of the Court was made by R.SURESH KUMAR, J.) Mr.N.V.Balaji, learned counsel appearing for the appellant, on instructions, seeks leave of this Court to withdraw the present tax case appeal. He has also made an endorsement to that effect. 2. The tax case appeal, accordingly, stands dismissed as Page 1 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.1229 of 2015 withdrawn. There shall be no order as to costs. (R.S.K., J.) (C.S.N, J) 12.11.2024 Neutral Citation:Yes/No drm Page 2 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.1229 of 2015 To: 1. Commissioner of Income Tax (Exemptions) Annexe Building, Nungambakkam Chennai 600 034. Page 3 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.1229 of 2015 R. SURESH KUMAR, J. AND C. SARAVANAN

, J.

(drm) T.C.A.No.1229 of 2015 12.11.2024 Page 4 of 4 https://www.mhc.tn.gov.in/judis

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