Smt Anuradha Venkatesan v. The Income Tax Officer

2026:MHC:313

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR Smt.Anuradha Venkatesan ..Appellant(s) Vs The Income Tax Officer Business Range-1(1) Chennai - 600034 ..Respondent(s) PRAYER: Appeal filed under Section 260A of the Income Tax Act, 1961 against ITA.No.952/Mds/2011 dated 20.11.2012 for the assessment year 200607 on the file of the Income Tax Appellate Tribunal, Madras "C" Bench, Chennai.

For Appellant(s):

Mr.R.Venkatanarayanan for Mr.Subbaraya Aiyar For Respondent(s):

Mr.T.Ravikumar Senior Standing Counsel

Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.R.Venkatanarayanan, for Mr.Vijayaraghavan, learned counsel who appears for the assessee states that the assessee does not pursue this appeal as necessary relief has been obtained by way of condonation of delay from the Central Board of Direct Taxes (CBDT), consequent on which, relief under Section 54EC of the Income Tax Act, 1961 (in short 'Act') has also been given. He files a copy of order dated 22.05.2015 being order under Section 119(2)(c) and 119(2)(b) of the Act passed by the Deputy-Secretary-IT (A-II), CBDT and consequential orders under Section 154 of the Act passed by the Commissioner of Income Tax and assessing authority granting relief under Section 54EC of the Act.

2.Recording the aforesaid, this tax case appeal is closed returning the substantial questions of law is unanswered. No costs. (A.S.M.,J.) (M.S.K.,J.) 27-01-2026 Index: Yes/No Speaking order vs To 1.The Income Tax Officer Business Range-1(1) Chennai - 600034.

2.The Income Tax Appellate Tribunal, Madras "C" Bench, Chennai.

DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

vs 27-01-2026