UMA MAHESWARI vs. THE ASSISTANT COMMISSIONER

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TCA/366/2015HC Madras27 February 2020Bench: Hon`ble Mr Justice R. SURESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded that the learned counsel for the appellant (assessee) sought to withdraw the appeals and made an endorsement to that effect. Consequently, the Court dismissed the Civil Miscellaneous Appeals as withdrawn. No costs were awarded. The connected miscellaneous petitions were also dismissed as a consequence. The judgment does not delve into the merits of the case or the original grounds of appeal, as the appeals were withdrawn by the assessee.

What were the facts?

The appeals were filed by the assessee, Uma Maheswari, against the order of the Income Tax Appellate Tribunal (ITAT), Chennai Bench. The respondent was the Assistant Commissioner of Income Tax, Central Circle-II, Madurai. The appeals challenged the ITAT's orders in ITA Nos. 332 to 336 of 2014, dated August 28, 2014. The assessee is the appellant and the Revenue is the respondent. The appeals were filed under Section 260A of the Income Tax Act, 1961. The specific assessment years are not mentioned in the provided text.

What were the issues?

The primary issue was whether the appeals filed by the assessee under Section 260A of the Income Tax Act, 1961, should be allowed or dismissed. The assessee's counsel sought to withdraw the appeals. The Revenue's contentions are not recorded in the judgment. The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide, as the matter was disposed of on the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.366 to 370 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.02.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR T.C.A.Nos.366, 367, 368, 369 and 370 of 2015 and M.P.Nos.1,1,1,1,1,1,1 and 1 of 2015 Uma Maheswari 198, West Masi Street Madurai-625 001 PAN : AANPU 4807G ... Appellant in all appeals Vs. The Assistant Commissioner of Income Tax Income Tax, Central Circle-II, Madurai. ... Respondent in all appeals ----- Civil Miscellaneous Appeals under Section 260A of the Income Tax Act, 1961 to set aside the I.T.A.Nos.332,333,334,335 and 336/Mds/2014 dated 28.08.2014 passed by the Income Tax Appellate Tribunal 'A' Bench, Chennai. For Appellant : Mr.N.Senthil Kumar for Mr.K.G.Raghupathi For Respondent : Mr.T.R.Senthil Kumar, Senior Standing Counsel http://www.judis.nic.in T.C.A.Nos.366 to 370 of 2015 DR.VINEET KOTHARI, J.

and R. SURESH KUMAR

, J.

KST J U D G M E N T (Judgment of the Court was delivered by DR.VINEET KOTHARI,J) Learned counsel for the appellant seeks to withdraw the appeals and has made an endorsement in the court bundles to that effect. 2. Recording the same, these Civil Miscellaneous Appeals are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are also dismissed.

(V.K., J.) (R.S.K.,J.) 27-02-2020 KST To The Assistant Commissioner of Income Tax Income Tax, Central Circle-II, Madurai. T.C.A.Nos.366, 367, 368, 369 and 370 of 2015 http://www.judis.nic.in

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