The Commissioner Of Income Tax v. M/S Mahindra Holidays And

T.C.A.No.138 of 2015

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.08.2024

CORAM

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.138 of 2015 The Commissioner of Income Tax Chennai.

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Appellant Vs.

M/s.Mahindra Holidays and Resorts India Ltd Mahindra Towers, 2nd Floor, 17-18, Patullos Road, Chennai 600 002.

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Respondent ----- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 26.09.2013 in I.T.A.No.1339/Mds/2013. For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.Rahul Unnikrishnan ----

J U D G M E N T

(Delivered by R. SURESH KUMAR, J.) The question of law framed in this appeal at the time of admission necessarily can be decided at a later point of time, as the matter has been remitted by the Income Tax Appellate Tribunal to the assessing authority for him to re-do the exercise as directed by the Tribunal. https://www.mhc.tn.gov.in/judis

T.C.A.No.138 of 2015 R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

2. In this view of the matter, we are inclined to dismiss this appeal. No costs. However, all the issues raised in this appeal are kept open for adjudication at appropriate stage.

(R.S.K.,J.) (C.S.N.,J.) 13.08.2024 NCS : Yes/No Index : Yes/No KST To The Income Tax Appellate Tribunal 'B' Bench, Chennai.

T.C.A.No.138 of 2015 https://www.mhc.tn.gov.in/judis