PRINCIPAL COMMISSIONER OF IN vs. SHRI.A.ANBUKKANNAN

TCA/975/2019HC Madras10 December 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised in the present appeal is identical to the issue decided by this Court in the assessee's own case in TCA.Nos.216 & 217 of 2019 dated 04.03.2019. In that previous judgment, the High Court had upheld the order of the Income Tax Appellate Tribunal. Therefore, following the precedent set by its own earlier decision, the High Court dismissed the present appeal filed by the Revenue. The Court stated that since the issue has already been decided against the revenue, the current appeal is also dismissed. No costs were awarded. The connected miscellaneous petition was also closed.

What were the facts?

The Revenue, Principal Commissioner of Income Tax, has filed a Tax Case Appeal against the order dated 13.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), Madras 'B' Bench, in ITA.No.156/Chny/2018. The appeal pertains to the assessment year 2011-12. The assessee is Shri.A.Anbukkannan. The procedural history indicates that the ITAT had previously passed an order in favour of the assessee, which the Revenue is now challenging before the High Court. The High Court notes that the issue raised in this appeal is identical to an issue already decided by it in the assessee's own case.

What were the issues?

1. Whether the High Court should entertain the Revenue's appeal against the ITAT's order for assessment year 2011-12, given that the issue is covered by a previous judgment of the High Court in the assessee's own case. Contentions: Assessee: Not recorded in the judgment. Revenue: The Revenue has filed the appeal under Section 260A of the Income Tax Act, 1961, challenging the ITAT's order. The judgment does not explicitly state the revenue's specific arguments beyond filing the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.975 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.12.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.975 of 2019 and C.M.P.No.25347 of 2019 Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai.

... Appellant Vs Shri.A.Anbukkannan, No.19, Kasthuribai Road, Kumbakonam – 612 001. PAN: AGP PA 7635 L ... Respondent PRAYER : Appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 13.03.2019 passed in ITA.No.156/Chny/2018. For Appellant :Mr.T.R.Senthil Kumar Senior standing counsel For Respondent :Mr.S.Sridhar for Mr.A.S.Sriraman J U D G M E N T 1/4 http://www.judis.nic.in T.C.A.No.975 of 2019 (Judgment of the Court was delivered by N.KIRUBAKARAN, J) This Tax Case Appeal has been preferred by the Revenue against the order dated 13.03.2019 passed in ITA.No.156/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2011-12. 2.The issue raised in this Appeal is already covered by the judgment passed by this Court in the Assessee's own case in TCA.Nos.216 & 217 of 2019 dated 04.03.2019, upholding the order of the income tax Appellate Tribunal. Since the issue has already been decided against the revenue, following the same, this Appeal is also dismissed. No costs. Consequently, connected Miscellaneous Petition is also closed. (NKKJ) (PVJ) 10.12.2019 sai 2/4 http://www.judis.nic.in T.C.A.No.975 of 2019 To 1.The Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai. 2.Income Tax Appellate Tribunal 'B' Bench, Chennai. 3/4 http://www.judis.nic.in T.C.A.No.975 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.No.975 of 2019 Dated : 10.12.2019 4/4 http://www.judis.nic.in

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