Commissioner Of Income Tax v. Watanmal Boolchand Company Ltd.,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.07.2025

CORAM

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN CMP No..9707 of 2025 in TCA SR No.19666 of 2025 Commissioner of Income Tax, International Taxation, Chennai 600 034 : Petitioner/Appellant versus M/s.Watanmal Boolchand Company Ltd., C/o CRBS & Associates LLP, Chartered Accounts, No.37, 2nd street, Alagiri Nagar, Vadapalani, Chennai 600 026 PAN AABCW 3559Q : Respondent CMP No.9707 of 2025 filed to dispense with the certified copy of the common order in IT (TP)A No.286/Chny/2022, dated 22.12.2023. Appeal sought to be filed against the order of the Income Tax Appellate Tribunal D Bench, Chennai, dated 22.12.2023 in IT (TP) A No.33/ Chny/2022.

For Petitioner :

Mr.R.Karthik For Respondent :

Mr.T.Banusekar

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) CMP No.9707 of 2025 filed to dispense with the production of the certified copy of the common order in IT (TP)A No.286/Chny/2022, dated 22.12.2023 is ordered.

2. Mr.Banusekar for respondent states that the matter will be covered by a judgment of this Court in Commissioner of Income Tax, Chennai vs Sutherland Global Services Inc.1, dated 10.06.2025 in TCA Nos.80 of 2025 etc. batch.

3. Mr.Ranganathan agrees.

TCA No.80 of 2025 etc. batch

4. Accordingly, the appeal is dismissed at the SR stage, notwithstanding we dispensing with the production of the certified copy of the order impugned.

(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025 TAR To 1.The Commissioner of Income Tax, International Taxation, Chennai 600 034 2.The Income Tax Appellate Tribunal 'D' Bench, Chennai

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN, J.

08.07.2025