M/S SHANTHI DIAMONDS vs. THE INCOME TAX OFFICER

TCA/371/2015HC Madras02 September 2024Bench: Honourable Mr Justice R. SURESH KUMAR3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the endorsement made by the learned counsel for the appellant seeking permission to withdraw the tax case appeals. Consequently, the Court granted the permission and dismissed the tax case appeals as withdrawn. No costs were awarded. The judgment does not provide any reasoning on the merits of the original appeals before the Tribunal, as the appeals were disposed of solely on the basis of the withdrawal request. No specific issues were decided on merit.

What were the facts?

The appeals were filed by M/s. Shanthi Diamonds, Tiruchirappalli, against the Income Tax Officer, Ward II (1), Trichy. The appeals were filed under Section 260A of the Income Tax Act, 1961, challenging a common order dated 28.11.2014 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai. The said order pertained to Income Tax Appeal Nos. 307 & 308/Mds/2014 for Assessment Years 1982-83 and 1983-84, respectively. The appellant sought permission to withdraw these tax case appeals.

What were the issues?

1. Whether the appellant is permitted to withdraw the tax case appeals. The appellant, through their counsel, sought permission to withdraw the tax case appeals. The revenue did not record any specific arguments or contentions in the judgment regarding the withdrawal. The judgment does not record any specific issues that were debated or decided on merits, as the appeals were withdrawn.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Tax Case Appeal Nos.371 and 372 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.09.2024 CORAM THE HON'BLE Mr. JUSTICE R. SURESH KUMAR AND THE HON'BLE Mr. JUSTICE C. SARAVANAN Tax Case Appeal Nos.371 and 372 of 2015 M/s.Shanthi Diamonds 15, Rani Street Tiruchirappalli PAN : ACHFS1640M .. Appellant in both TCAs Vs. The Income Tax Officer Ward II (1) Trichy .. Respondent in both TCAs Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order dated 28.11.2014 passed by the Income Tax Appellate Tribunal,'C' Bench, Chennai, in I.T.A.Nos.307 & 308/Mds/2014 for the AY 1982-83 & 1983-84, respectively. For Appellant in both TCAs : Mr.A.S.Sriraman For Respondent in both TCAs : Mr.J.Narayanasamy Senior Standing Counsel

1/3 https://www.mhc.tn.gov.in/judis Tax Case Appeal Nos.371 and 372 of 2015 C O M M O N J U D G M E N T (Judgment was delivered by R. SURESH KUMAR, J.) Learned counsel for the appellant seeks permission to withdraw these tax case appeals and has made an endorsement in the court bundles to that effect. 2. Recording the same, these tax case appeals are dismissed as withdrawn. No costs. [R.S.K.,J.] [C.S.N., J.] 02.09.2024

gya Internet : Yes

Index : Yes / No To The Income Tax Officer Ward II (1) Trichy 2/3 https://www.mhc.tn.gov.in/judis Tax Case Appeal Nos.371 and 372 of 2015 R. SURESH KUMAR, J. AND C. SARAVANAN, J. gya Tax Case Appeal Nos.371 & 372 of 2015 02.09.2024

3/3 https://www.mhc.tn.gov.in/judis

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