Shri Seerangan Devaraj vs. The Deputy Commissioner Of Income Tax

PDF · subscribers
TCA/142/2025HC Madras11 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel, upon instructions, sought to withdraw the appeals. Consequently, the Court ordered the dismissal of these appeals as withdrawn. No order as to costs was made, and the interim applications filed in these appeals were also closed. The judgment does not record any decision on the merits of the original dispute that led to the ITAT orders.

What were the facts?

These are six appeals filed by Shri Seerangan Devaraj, proprietor of DR. Trading Company, against the Deputy Commissioner of Income Tax, Central Circle, Salem. The appeals are directed against the orders of the Income Tax Appellate Tribunal (ITAT), B Bench, Chennai, dated July 26, 2024. The appeals were filed under Section 260A of the Income Tax Act, 1961. The appellant's counsel, upon instructions, sought to withdraw these appeals. The Revenue was represented by its Senior Standing Counsel.

What were the issues?

1. Whether the appeals filed by the appellant are to be dismissed as withdrawn. Assessee's Contention: The assessee's counsel, Mr. G. Tarun, instructed by Mr. S. Sridhar, sought to withdraw these appeals. Revenue's Contention: The Revenue was represented by its Senior Standing Counsel, Mr. V. Mahalingam, who appeared on advance copy. No specific argument was recorded for the Revenue on the merits of the appeals, other than their appearance.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA Nos.142 of 2025 etc. IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN TCA Nos.142, 143, 144, 145, 148 and 149 of 2025 and CMP Nos.18838, 18845, 18864 and 18942 of 2025 Shri Seerangan Devaraj Prop. DR. Trading Company, 2-200-A3, Sithar Kovil Main Road, Sivathapuram, Salem - 636 307. Appellant in all appeals Vs The Deputy Commissioner of Income Tax Central Circle, Income Tax Department, Salem. Respondent in all appeals PRAYER

: Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal B Bench Chennai, in ITA Nos.694, 692, 691, 690, 689 and 693/Chny/2024 dated 26.07.2024. ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 05:07:44 pm ) TCA Nos.142 of 2025 etc. For Appellant: Mr.G.Tarun for Mr.S.Sridhar For Respondent: Mr.V.Mahalingam Sr. Standing Counsel COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) Shri V.Mahalingam, learned Senior Standing Counsel, appears on behalf of the respondent/Revenue, on advance copy. 2. Upon instructions from Shri S.Sridhar, learned counsel for the appellant, Shri G.Tarun, seeks to withdraw these appeals. In view the above, these appeals are dismissed as withdrawn. There shall be no order as to costs. Consequently, interim applications stand closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

11.08.2025 Index : Yes/No Neutral Citation : Yes/No sasi ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 05:07:44 pm ) TCA Nos.142 of 2025 etc. To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai. 2. The Income Tax Officer Ward-1(6), Salem. 3. The Deputy Commissioner of Income Tax Central Circle, Income Tax Department, Salem. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 05:07:44 pm ) TCA Nos.142 of 2025 etc. THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA Nos.142, 143, 144, 145, 148 and 149 of 2025

11.08.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 05:07:44 pm )

Recent GST High Court judgments

Search GST case law →