COMMISSIONER OF INCOME TAX vs. M/S. VELLORE INSTITUTE OF

TCA/456/2018HC Madras03 June 20253 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Commissioner of Income Tax. The dismissal was based on the Court's finding in T.C.A.No.112 of 2016, which was also dismissed. The operative direction is the dismissal of the appeal, with no order as to costs. The reasoning provided is that the present appeal stands dismissed in view of the finding in the prior appeal. No specific issue was decided on merits in this judgment, as it was disposed of based on the earlier decision. The ratio decidendi is that if a prior appeal on a similar matter has been dismissed, a subsequent appeal will also be dismissed on the same grounds.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order dated 31.01.2018 passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Chennai. The assessee is M/s. Vellore Institute of Technology. The assessment year in question is 2009-10. The appeal is filed under Section 260A of the Income Tax Act, 1961. The High Court's judgment refers to a previous decision in T.C.A.No.112 of 2016, which was dismissed. The present appeal is also dismissed in view of the finding in that prior case.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide, nor does it detail the arguments made by the assessee or the revenue. The High Court's decision is based solely on its finding in a previous, related appeal (T.C.A.No.112 of 2016). Therefore, the specific questions of law or fact, and the contentions of the parties regarding those questions, are not recorded in this judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.456 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.456 of 2018 Commissioner of Income Tax, Central I, 108, Nungambakkam High Road, Chennai 600 034. .. Appellant -vs- M/s.Vellore Institute of Technology, 54, Thennamaram Street, Vellore 632 014. PAN AAATN0569M .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 31.01.2018 passed in I.T.A.No.2196/Mds/2017 on the file of Income Tax Appellate Tribunal, 'A' Bench, Chennai, for the Assessment Year 2009-10. For Appellant : Ms.V.Pushpa For Respondent

: Mr.Suhrith Parthasarathy * * * * * Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/06/2025 03:11:55 pm ) T.C.A.No.456 of 2018 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) In view of our finding in T.C.A.No.112 of 2016 and dismissal of the same, this appeal also stands dismissed. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 03.06.2025 Index : Yes/No Neutral Citation : Yes/No sra To 1. The Income Tax Appellate Tribunal, 'A' Bench, Chennai. 2. The Commissioner of Income Tax, Central I, 108, Nungambakkam High Road, Chennai 600 034. Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/06/2025 03:11:55 pm ) T.C.A.No.456 of 2018 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A.No.456 of 2018 03.06.2025 Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/06/2025 03:11:55 pm )

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