M/S R.P.Rajarajan Enterprises v. The Assistant Commisioner

2024:MHC:3910 T.C.A.Nos. 252 & 253 of 2012

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos. 252 & 253 of 2012 and M.P.Nos. 2 & 2 of 2012 M/s.R.P.Rajarajan Enterprises, 578, Anna Salai, Teynampet, Chennai - 600 018.

.. Appellant in both appeals vs The Assistant Commissioner of Income Tax, Circle XV, Chennai - 600 034.

.. Respondent in both appeals Prayer : Appeals filed under Section 260A of the Income-Tax Act against the order of Income-Tax Appellate Tribunal B Bench, Chennai dated 17.04.2012 in ITA No. 487 & 488/Mds/2011 and CO Nos. 65 & 66/Mds/2011 For Appellant :

Mr.V.S.Jayakumar (in both TCAs) For Respondent :

Ms.Anu Ganesan Junior Standing Counsel for Mrs.V.Pushpa Senior Standing Counsel https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos. 252 & 253 of 2012 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Notice was directed to be taken on the appellant and affidavit of service has been filed by the Revenue to the effect that the notice is returned 'unclaimed'. Further,name of the assessee is also directed to be printed and description figures in the cause-list today, despite which, there is no appearance. Hence these tax case appeals are closed returning the substantial questions of law unanswered. No costs. Connected miscellaneous petitions are closed.

[A.S.M., J] [G.A.M., J] 21.11.2024 Index:Yes/No ssm To The Assistant Commissioner of Income Tax, Circle XV, Chennai - 600 034.

T.C.A.Nos. 252 & 253 of 2012 https://www.mhc.tn.gov.in/judis 2/2