M/S.PARAMASIVA NAIDU MUTHUVEL vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS) -II

TCA/294/2021HC Madras18 September 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the assessee had availed the "Direct Tax Vivad Se Vishwas Scheme, 2024". Based on this statement made at the bar, the assessee sought leave to withdraw the petition. Consequently, the High Court dismissed the petition as withdrawn. There was no order as to costs. The interim application was also dismissed as a consequence of the main petition being withdrawn. No specific issue was decided on merits, and no principle was established for citation as a ratio decidendi.

What were the facts?

The assessee, M/s. Paramasiva Naidu Muthuvel Raj Educational Trust, filed two appeals (TCA Nos.294 & 295 of 2021) before the High Court of Judicature at Madras. These appeals challenged a common order dated 09.07.2018 passed by the Income Tax Appellate Tribunal ('B' Bench, Chennai) in ITA No.2005/Chny/2012 and C.O.No.60/Chny/2013. The respondent in these appeals is the Deputy Director of Income Tax (Exemptions) – III. The appeals were filed under Section 260A of the Income Tax Act, 1961. An interim application (CMP No.8377 of 2021) was also filed.

What were the issues?

The High Court was to decide the appeals filed under Section 260A of the Income Tax Act, 1961. The specific grounds of appeal and the arguments presented by the assessee and the revenue are not detailed in the provided judgment excerpt. The judgment only records a statement made at the bar by the assessee's counsel. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide, and the contentions of each side with their respective authorities, circulars, or precedents, are not available in this extract.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA Nos.294 & 295 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA Nos.294 & 295 of 2021 & CMP No No.8377 of 2021 M/s. Paramasiva Naidu Muthuvel Raj Educational Trust Block-V, Mugappair Chennai 600 050 Appellant in PAN: AAATP 4092M .. both TCAs. Vs. The Deputy Director of Income Tax (Exemptions) – III Ayakar Bhavan Annexe Building II Floor Respondent in Chennai 600 034. .. both TCAs. Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order dated 09.07.2018 passed in ITA No.2005/Chny/2012 and C.O.No.60/Chny/2013 on the file of the Income Tax Appellate Tribunal 'B' Bench, Chennai. ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm ) TCA Nos.294 & 295 of 2021 For Appellant : Mr.Tarun G For Mr.S.Sridhar For Respondent : M.J.Narayanasamy Senior Standing Counsel JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) In view of the statement made at the bar that the assessee has taken recourse to the “Direct Tax Vivad Se Vishwas Scheme, 2024”, leave is sought to withdraw the petition. 2. This petition is dismissed as withdrawn. There shall be no order as to costs. Consequently, the interim application is also dismissed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

18.09.2025 Index : Yes/No Neutral Citation : Yes/No kpl ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm ) TCA Nos.294 & 295 of 2021 To The Deputy Director of Income Tax (Exemptions) – III Ayakar Bhavan Annexe Building II Floor

Chennai 600 034. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm ) TCA Nos.294 & 295 of 2021 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (kpl)

TCA Nos.294 & 295 of 2021

18.09.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 02:59:21 pm )

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