M/S.Sical Logistics Ltd., v. The Commr. Of Income Tax,
2024:MHC:3074
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.08.2024 CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN TC.No.1148 of 2007 and TCA.Nos.154, 155, 162, 163, 179, 183, 173 & 174 of 2019 and MP.Nos.2 & 3 of 2007 TC.No.1148 of 2007 M/s.Sical Logistics Ltd, Formerly known as M/s.South India Corporation (Agencies) Ltd., "South India House"
#73, Armenian St., Chennai-600 001.
..
Appellant vs The Commissioner of Income Tax, Chennai.
.. Respondent Prayer in TC.No.1148 of 2007: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, Chennai Bench 'B' in ITA.No.1192/Mds/2004 dated 10.04.2007.
AND TCA.Nos.154, 155, 162, 163, 179, 183, 173 & 174 of 2019 The Commissioner of Income Tax, Chennai.
.. Appellant in vs M/s.Sical Logistics Ltd, South India House, 73, Armenian Street, Chennai-600 001.
PAN: AAACS3789B .. Respondent in 1/4
Common Prayer in TCA.Nos.154, 155, 162, 163, 179, 183, 173 & 174 of 2019: Appeals filed under Section 260-A of the Income Tax Act, 1961 against the orders of Income Tax Appellate Tribunal, Madras "D" Bench, Chennai dated 14.12.2016 passed in ITA.No.1077/Mds/2015, ITA.No.1079/Mds/2015, ITA.No.1575/Mds/2015, ITA.No.1078/Mds/2015 ITA.No.1075/Mds/2015, ITA.No.1574/Mds/2015, ITA.No.1076/Mds/2015 ITA.No.1074/Mds/2015 respectively.
Case Nos.
For Appellants For Respondents TC.No.1148 of Mr.A.S.Sriraman for Mr.Sridhar Mr.Karthik Ranganathan Senior Standing Counsel TCA.Nos.154, 155, 162, 163, 179, 183, 173 & Mr.Karthik Ranganathan Senior Standing Counsel Mr.A.S.Sriraman for Mr.Sridhar COMMON JUDGMENT (Delivered by ANITA SUMANTH.,J) Both Mr.Sriram, learned counsel appearing for appellant in TC No. 1148 of 2007 and Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for respondents would accede to the position that the issue in these matters has no relevance insofar as the assessee was part of Corporate Insolvency Resolution Process (CIRP) before the National Company Law Tribunal (NCLT) and that a Resolution Plan has been formulated under order of NCLT dated 08.12.2022. 2.
These appeals are thus closed leaving the substantial questions of law open for determination in an other appropriate matter. No costs. Connected miscellaneous petitions are also closed. [A.S.M., J] [G.A.M., J] 09.08.2024 2/4
Index:Yes/No ssm To The Commissioner of Income Tax, Chennai.
3/4
DR. ANITA SUMANTH,J.
G. ARUL MURUGAN.,J ssm TC.No.1148 of 2007 and 09.08.2024 4/4