SRI SAIBABA SWAMIGAL THIRUMANA vs. COMMISSIONER OF INCOME TAX

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TCA/546/2016HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that 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. Based on this submission, the High Court dismissed the appeal as not pressed. The operative direction was to dismiss the appeal. The judgment explicitly states that the questions of law framed shall be open for consideration in an appropriate matter. No specific findings on the merits of the original appeal were made, nor was any amount in dispute mentioned.

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 Assessment Year 2009-10 and challenges the order of the Tribunal. The appellant is represented by Mr. T. Vasudevan, and the respondent, Commissioner of Income Tax, Puducherry, is represented by Mr. S. Sathyanarayan. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The judgment does not explicitly frame questions of law. However, the core issue revolves around the appeal filed by the assessee against the order of the Income Tax Appellate Tribunal for Assessment Year 2009-10. The appellant's contention, as stated by their counsel, is that they have availed the benefits of the "Vivad Se Vishwas Scheme" and therefore do not wish to press the appeal. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.546 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.546 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.2899/Mds/2014 on the file of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, for the Assessment Year 2009-10. 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.546 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.546 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.546 of 2016 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(sra) TCA No.546 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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