SHRIL ANJANEYALU JAYAPAL vs. THE COMMISSIONER OF INCOME T

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TCA/86/2020HC Madras16 April 2024Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, based on the memo filed by the appellant's counsel and the submission made during the hearing, granted permission to withdraw the Tax Case Appeal. The appeal was accordingly dismissed as withdrawn. No costs were awarded. The connected Civil Miscellaneous Petition (C.M.P.No.3525 of 2020) was closed. No specific issue regarding the merits of the assessment year 2013-14 or the Tribunal's order was decided.

What were the facts?

The appellant, Anjaneyalu Jayapal, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal was against the order dated 21.11.2019 passed by the Income Tax Appellate Tribunal ('B' Bench, Chennai) in ITA.No.48 & 49/Chny/2018 for the assessment year 2013-14. The respondent was the Commissioner of Income Tax Authority. A memo dated 05.04.2024 was filed by the learned counsel for the appellant, indicating the appeal was listed for withdrawal. The appellant's counsel sought permission to withdraw the appeal.

What were the issues?

The High Court was to decide whether to grant permission to the appellant to withdraw the Tax Case Appeal. The appellant's counsel sought permission to withdraw the appeal. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.86 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 16.04.2024 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.86 of 2020 AND C.M.P.No.3525 of 2020 Anjaneyalu Jayapal

.. Appellant Vs. The Commissioner of Income Tax Authority Office of the Income Tax Officer Business Ward XIII(4) 121, M.G.Road Nungambakkam High Road Chennai 600 034

.. Respondent

Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 21.11.2019 passed by the Income Tax Appellate Tribunal 'B' Bench, Chennai, in ITA.No.48 & 49/Chny/2018 for the assessment year 2013-14. For Appellant : Mr.M.Murugaboopathy For Respondent : Mrs.V.Pushpa Senior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.86 of 2020 JUDGMENT (Judgment of the court was delivered by R. MAHADEVAN, J.) Based on the memo dated 05.04.2024 filed by the learned counsel for the appellant before the Registry, this tax case appeal has been listed today under the caption “for withdrawal”. 2. When this matter was taken up for hearing, the learned counsel for the appellant sought permission of this Court to withdraw this tax case appeal and also made an endorsement in the case bundle, to that effect. 3. In view of the above submission and the endorsement made by the learned counsel for the appellant, this tax case appeal is dismissed as withdrawn. No costs. Connected C.M.P. is closed.

[R.M.D, J.] [M.S.Q, J.] 16.04.2024

Neutral Citation : Yes/No

gya 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.86 of 2020 To The Commissioner of Income Tax Authority Office of the Income Tax Officer Business Ward XIII(4) 121, M.G.Road Nungambakkam High Road Chennai 600 034 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.86 of 2020 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.86 of 2020 16.04.2024 4/4 https://www.mhc.tn.gov.in/judis

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