S L P LORRY TRNSPORT SERVICE vs. THE INCOME TAX OFFICER

TCA/24/2023HC Madras2025/MHC/119009 April 2025Bench: Honourable Mr Justice S. M. SUBRAMANIAM4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought permission to withdraw the Tax Case Appeal and had made an endorsement to that effect. Consequently, the High Court allowed the withdrawal. The appeal was dismissed as withdrawn. No costs were awarded. The judgment does not provide any findings on the merits of the case or the underlying issues that might have been before the ITAT. Therefore, no ratio decidendi can be extracted, and no operative directions beyond dismissing the appeal as withdrawn were issued.

What were the facts?

The appellant, M/s. S L P Lorry Transport Service, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT), C Bench, Chennai, dated 19th October 2022, in ITA No. 2390/CHNY/2018. The respondent in the appeal was the Income Tax Officer, Ward 1(4), Salem. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

The High Court was to decide the Tax Case Appeal filed by the assessee. The specific grounds of appeal or the questions of law framed for determination by the High Court are not recorded in the judgment. The judgment does not mention any arguments presented by either the appellant (assessee) or the respondent (revenue). Therefore, the contentions of each side and the specific legal provisions or precedents they relied upon are not available.

AI-generated summary — verify with the full judgment below

2025:MHC:1190 TCA No. 24 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-04-2025 CORAM THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE K.RAJASEKAR TCA No. 24 of 2023 M/s.S L P Lorry Transport Service F-12, John Kennedy Avenue, Salem 636 016. PAN AAHFS 5528E Appellant(s) Vs The Income Tax Officer Ward 1(4), 3, Gandhi Road, Salem 636 007. Respondent(s) TCA No. 24 of 2023 PRAYER To against the order of the Income Tax Appellate Tribunal C Bench, Chennai dated 19th October of 2022 in ITA No.2390/CHNY/2018 TCA No. 24 of 2023 For Appellant(s): Mr.G.Baskar For Respondent(s): Mrs.V.Pushpa SC https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/05/2025 11:24:32 am ) TCA No. 24 of 2023 Judgment (Judgment was delivered by S.M.Subramaniam J.) Today, when the matter is taken up for hearing, the learned counsel for the appellant seeks permission of this Court to withdraw this Tax Case Appeal and he has also made an endorsement to that effect. 2. In view of the endorsement made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs. (S.M.SUBRAMANIAM J.)(K.RAJASEKAR J.) 09-04-2025 Jeni Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/05/2025 11:24:32 am ) TCA No. 24 of 2023 TCA No. 24 of 2023 To The Income Tax Officer Ward 1(4), 3, Gandhi Road, Salem 636 007. https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/05/2025 11:24:32 am ) TCA No. 24 of 2023 S.M.SUBRAMANIAM J. AND K.RAJASEKAR J. Jeni TCA No. 24 of 2023

09-04-2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/05/2025 11:24:32 am )

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