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Madras High CourtTCA/489/2013closed

Dr.Smt. Andal Arumugam v. The Asst Commissioner Of

2025-01-08Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan2 pages

TCA NO. 489 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-01-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 489 of 2013 Dr.Smt. Andal Arumugam No.101/152, Chamiers Rd, R.A.Puram, Chennai.

Appellant(s) Vs The Asst Commissioner Of Income Tax, Company Circle V (4), Main Bldg, Ivth Flr, No.121 M.G.Rd, Chennai.

Respondent(s) TCA NO. 489 of 2013 For Appellant(s):

M/s. S.Ramachandran G. Mani Prabhu Pvt Notice Through Department, Dated 20.11.2024 ------- Tracking Sheet Filed Without Postal Receipt ( Item Delivered ) Sole Appellant - Dr.Smt. Andal Arumugam No.101/152, Chamiers Rd, R.A.Puram, Chennai For Respondent(s):

M/s.Karthik Ranganathan R.Hemalatha For Department, Vide C/o Dated 28.10.2024 -------- Sole Respondent - The Asst Commissioner Of Income Tax, Company Circle V (4), Main Bldg, Ivth Flr, No.121 M.G.Rd, Chennai.

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JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Read this order in continuation of and in conjunction with order dated 06.01.2025, which is extracted below:

Mr.Ramachandran, learned counsel for the appellant states that in T.C.(A)No.751 of 2019 challenging assumption of jurisdiction under Section 147 of the Income Tax Act, 1961, the petitioner has settled the arrears by way of Vivad Se Vishwas Scheme, 2020.

2. In such circumstances, nothing would survive in the present appeal. In order to enable them to obtain confirmation, list on 08.01.2025.

2. Today, a copy of Forms - 1 to 3 in terms of the erstwhile Scheme is placed on record.

3. In view of the same, learned counsel for the appellant, on instructions, states that the appellant does not pursue the present appeal, recording which, this Tax Case (Appeal) is closed returning the questions of law unanswered. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 08-01-2025 sl TCA NO. 489 of 2013 To

1. The Asst Commissioner Of Income Tax, Company Circle V (4), Main Bldg, Ivth Flr, No.121 M.G.Rd, Chennai.

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