SRI SAIBABA SWAMIGAL THIRUMANA vs. COMMISSIONER OF INCOME TAX

PDF · subscribers
TCA/544/2016HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the appellant's counsel that the appellant had availed the benefits of the "Vivad Se Vishwas Scheme". Based on this submission, the appellant stated that they did not wish to press the appeal. Consequently, the High Court dismissed the appeal as not pressed. No order was made as to costs. The judgment also stated that the questions of law, if any were framed, would remain open for consideration in an appropriate matter. The specific findings of the ITAT or the reasoning behind it are not discussed as the appeal was disposed of on a procedural ground.

What were the facts?

The appellant, Sri SaiBaba Swamigal Thirumana Mandapam, filed an appeal before the High Court of Judicature at Madras against an order dated 26.06.2015 passed by the Income Tax Appellate Tribunal (ITAT), Madras 'D' Bench, Chennai. This order was in relation to Income Tax Appeal No. 2897/Mds/2014 for the Assessment Year 2007-08. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent in the appeal was the Commissioner of Income Tax, Puducherry. The procedural history leading to the ITAT order is not detailed in this judgment.

What were the issues?

The judgment does not explicitly frame questions of law for determination. However, the core issue revolves around the appellant's challenge to the ITAT's order dated 26.06.2015 concerning the Assessment Year 2007-08. The appellant's counsel submitted that the appellant had availed the benefits of the "Vivad Se Vishwas Scheme" and consequently did not wish to press the appeal. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act or case law were argued by either side in this High Court proceeding.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.544 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA No.544 of 2016 Sri SaiBaba Swamigal Thirumana Mandapam No.42, Bharathi Street, T.V.Nagar, Puducherry 605 003. .. Appellant -vs- Commissioner of Income Tax, Puducherry. .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 26.06.2015 passed in I.T.A.No.2897/Mds/2014 on the file of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, for the Assessment Year 2007-08. For Appellant : Mr.T.Vasudevan For Respondent : Mr.S.Sathyanarayan * * * * * Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/09/2025 07:29:44 pm ) TCA No.544 of 2016 JUDGMENT (Delivered by the Hon'ble Chief Justice) At the outset, learned counsel for the appellant would submit that the appellant having availed the benefits of “Vivad Se Vishwas Scheme”, he does not want to press this appeal. 2. Therefore, this appeal is dismissed as not pressed. There shall be no order as to costs. The questions of law framed shall be open for consideration in appropriate matter. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 12.09.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/09/2025 07:29:44 pm ) TCA No.544 of 2016 To 1. The Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. 2. The Commissioner of Income Tax, Puducherry. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/09/2025 07:29:44 pm ) TCA No.544 of 2016 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(sra) TCA No.544 of 2016 12.09.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/09/2025 07:29:44 pm )

Recent GST High Court judgments

Search GST case law →