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Madras High CourtTCA/186/2012dismissed

Shri P.Sheik Oli Deceased v. The Income Tax Officer

2025-01-10Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan2 pages

2025:MHC:123 T.C.A.No.186 of 2012

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.01.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.No.186 of 2012 P. Sheik Oli (deceased) 1.P.Abidha Banu 2.P.Beer Saleem 3.P.Beer Yasif 4.Minor P.Beer Anif 5.Minor P.Beer Sameem 6.Minor P.Beer Sabana Banu 7.Mohammed Beevi .. Appellants vs The Income Tax Officer, Ward IX (4), Chennai.

.. Respondent Prayer : Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai Bench 'B' dated 11.08.2011 in ITA No. 1427/Mds/2005. For Appellants :

No appearance For Respondent :

Mr.J.Narayanasamy Senior Standing Counsel https://www.mhc.tn.gov.in/judis 1/2

T.C.A.No.186 of 2012 DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J

JUDGMENT

(Delivered by Dr.ANITA SUMANTH.,J) Learned counsel for the appellant had reported no instructions in the matter on 12.12.2024. We hence directed the Registry to issue notice directly to the appellant.

2. The following service report is placed on file: "Notice were returned unserved. On enquiries being made by me in the said address and it is reported that the said appellants gone out of country and it is returnable date is not known. Hence notice were returned unserved.

Dated this 9th Jan 2025 Sd/- Sd/- Nazir Bailiff"

3. In the absence of any representation on behalf of the appellant, this Tax Case (Appeal) is dismissed returning the substantial questions of law unanswered. No costs.

[A.S.M., J] [G.A.M., J] sl 10.01.2025 Index:Yes/No Speaking order To The Income Tax Officer, Ward IX (4),Chennai.

T.C.A.No.186 of 2012 https://www.mhc.tn.gov.in/judis 2/2