SL LUMAX LIMITED vs. THE DCIT

TCA/518/2023HC Madras11 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in view of the submission made by the learned counsel for the appellant regarding the availing of the Vivad Se Vishwas Scheme 2024 and receipt of Form II, dismissed the Tax Case Appeal as withdrawn. The Court explicitly stated that the substantial questions of law are left open. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, M/s. SL Lumax Limited, filed a Tax Case Appeal (TCA No. 518 of 2023) before the High Court of Judicature at Madras, challenging an order passed by the Income Tax Appellate Tribunal ('D' Bench) in IT(TP)A No. 9/CHNY/2019, dated 04.07.2023. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent was The DCIT, Corporate Circle 6(2), Chennai. The appellant had availed the benefit of the Vivad Se Vishwas Scheme 2024 and received Form II from the designated authority on 15.02.2025.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the appellant availing the Vivad Se Vishwas Scheme, 2024? (Question of procedure) The appellant argued that they had availed the benefit of the Vivad Se Vishwas Scheme 2024 and received Form II, and therefore sought permission to withdraw the appeal. The judgment records no specific arguments from the revenue on this point, other than the court's consideration of the appellant's submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No. 518 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA No. 518 of 2023 M/s. SL Lumax Limited Plot No.G-15, SIPCOT Industrial Park, Irunkattukottai, Sriperumpudur, Kanchipuram 602 105 ...Appellant Vs The DCIT Corporate Circle 6(2), Chennai ...Respondent Prayer : Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal 'D ' Bench, in IT(TP)A No. 9/CHNY/2019, dated 04.07.2023 For Appellant: Mr. Venkatanarayanan For Respondent: Mr.J. Narayanasamy, Sr.Standing Counsel JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsel appearing for the appellant submitted that the appellant had availed the benefit of Vivad Se Vishwas Scheme 2024 and the appellant also received Form II from the designated authority on 15.02.2025. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endorsement to that effect. https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/03/2025 10:57:54 am ) S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the submission made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn. However, the substantial questions of law are left open. No costs. (S.S.SUNDAR J.) (C.SARAVANAN J.) 11-03-2025 To The DCIT Corporate Circle 6(2), Chennai TCA No. 518 of 2023 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/03/2025 10:57:54 am )

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