Devaraj Ellammal vs. The Income Tax Officer

TCA/136/2025HC Madras05 August 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. There was no order as to costs. No specific findings were made on the merits of the case as the appeal was withdrawn by the appellant. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Devaraj Ellammal, proprietor of DR. Trading Company, filed an appeal before the High Court of Judicature at Madras. The appeal was against the order dated 26.7.2024 passed by the Income Tax Appellate Tribunal, Chennai 'B' Bench, in ITA No.696/Chny/2024. The respondent in the appeal is the Income Tax Officer, Ward 1(6), Salem. The appeal was filed under Section 260A of the Income Tax Act, 1961. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

The Tribunal had to decide the appeal filed by the assessee against the order of the Income Tax Appellate Tribunal. However, the specific grounds of appeal and the issues decided by the Tribunal are not recorded in this judgment. The present judgment records that the learned counsel for the appellant sought to withdraw the appeal. Therefore, no substantive issues were argued or decided by the High Court.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.136 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.136 of 2025 Devaraj Ellammal 2-200-A3, Prop. DR. Trading Company, Sithar Kovil Main Road, Sivathapuram, Salem-636 307 Appellant Vs The Income Tax Officer Ward 1(6), Salem. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 26.7.2024 in ITA No.696/Chny/2024 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench. ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/08/2025 07:24:29 pm ) T.C.A.No.136 of 2025 For Appellant : Mr.A.S.Sriraman For Respondent : Mr.V.Mahalingam St. Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant seeks to withdraw the appeal. 2. Appeal is dismissed as withdrawn. There shall be no order as to costs.

(MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

05.08.2025 Index : Yes/No Neutral Citation : Yes/No bbr ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/08/2025 07:24:29 pm ) T.C.A.No.136 of 2025 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Deputy Commissioner of Income Tax Central Circle, Salem. 3. The Income Tax Officer, Ward 1(6), Salem. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/08/2025 07:24:29 pm ) T.C.A.No.136 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

T.C.A.No.136 of 2025

05.08.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/08/2025 07:24:29 pm )

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