SRI SAIBABA SWAMIGAL THIRUMANA vs. COMMISSIONER OF INCOME TAX

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TCA/545/2016HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the learned counsel for the appellant that the appellant had availed the benefits of the "Vivad Se Vishwas Scheme" and consequently did not want to press the appeal. Based on this submission, the High Court dismissed the appeal as not pressed. The Court stated that there would be no order as to costs. Importantly, the judgment also noted that the questions of law framed in the appeal would remain open for consideration in an appropriate matter. No specific findings were made on the merits of the original dispute, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by Sri SaiBaba Swamigal Thirumana Mandapam (the appellant) against the order dated 26.06.2015 passed by the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai. The appeal pertains to the Assessment Year 2008-09. The respondent is the Commissioner of Income Tax, Puducherry. The appellant is challenging the order of the Tribunal, which had confirmed the assessment made by the revenue authorities. The procedural history leading to this appeal involved proceedings before the Assessing Officer, the Commissioner of Income Tax (Appeals), and finally the Income Tax Appellate Tribunal. The matter reached the High Court under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal filed under Section 260A of the Income Tax Act, 1961, should be dismissed as not pressed, given the appellant's submission. The appellant's contention is that they have availed the benefits of the "Vivad Se Vishwas Scheme" and therefore, do not wish to press the present appeal. The revenue has not recorded any specific contention in the judgment regarding this submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.545 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.545 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.2898/Mds/2014 on the file of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, for the Assessment Year 2008-09. 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.545 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.545 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.545 of 2016 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(sra) TCA No.545 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 )

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