SMT SOWCAR JANAKI vs. COMMISSIONER OF INCOME TAX

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TCA/126/2015HC Madras04 July 2022Bench: Hon`ble Mr Justice R. MAHADEVAN4 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. The counsel had also made an endorsement to this effect in the case bundle. Consequently, the High Court dismissed the tax case appeal as withdrawn. No costs were awarded. The specific findings or reasoning of the Tribunal that were under challenge were not addressed, as the appeal was disposed of on a procedural basis.

What were the facts?

The appellant, Sowcar Janaki, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 29.08.2013 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, in I.T.A.No.615/Mds/2012. The respondent in this appeal was The Commissioner of Income Tax IV, Chennai. The procedural history leading to this appeal is not detailed in the provided judgment, other than the fact that the Tribunal's order was the subject of challenge.

What were the issues?

The High Court was to decide the appeal filed by the appellant against the order of the Income Tax Appellate Tribunal. The specific grounds of appeal or the substantive issues that were to be adjudicated by the High Court are not recorded in the judgment. The appellant's counsel sought permission to withdraw the tax case appeal. The revenue's contentions are not recorded as the appeal was withdrawn before any substantive arguments were presented.

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.126 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 04.07.2022 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.126 of 2015 Sowcar Janaki .. Appellant Vs. The Commissioner of Income Tax IV Chennai .. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order dated 29.08.2013 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, in I.T.A.No.615/Mds/2012. For Appellant Mr.S.Premalatha For Respondent Mr.S.Premalatha Junior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.126 of 2015 J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) This Tax Case Appeal arises from the order dated 29.08.2013 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, in I.T.A.No.615/Mds/2012. 2. Today, when the matter is taken up for consideration, the learned counsel appearing for the appellant seeks permission of this Court to withdraw this tax case appeal. He has also made an endorsement in the case bundle to that effect. 3. Recording the above submission and endorsement made by the learned counsel for the appellant, this tax case appeal is dismissed as withdrawn. No costs. [R.M.D,J.] [M.S.Q, J.] 04.07.2022

Internet : Yes

Index : Yes / No gya 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.126 of 2015 To 1.The Commissioner of Income Tax IV Chennai 2.The Income Tax Appellate Tribunal 'D' Bench, Madras 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.126 of 2015 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.126 of 2015 04.07.2022 4/4 https://www.mhc.tn.gov.in/judis

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