Commissioner Of Income Tax v. M/S Ticel Bio Park Ltd

2026:MHC:298

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.01.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR Commissioner of Income Tax, Chennai.

.. Appellant vs M/s. TICEL Bio Park Limited, 5, Taramani Road, Taramani, Chennai - 600 113.

.. Respondent Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench dated 02.04.2013 in ITA No. 2123/Mds/2011 for assessment year 200809. For Appellant :

Dr.S.Sathiya Narayanan Senior Standing Counsel For Respondent :

Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan 1/3

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) This tax case appeal relates to assessment year 2008 - 09.

2. Both Dr.S.Sathiya Narayanan, learned Senior Standing Counsel for the appellant and Mr.R.Vijayaraghavan, learned counsel for the respondent/assessee accede to the position that the issue arising in this matter is covered by assessee's own case in the case of Commissioner of Income Tax, Chennai v. Ticel Bio Park Litd.1, in favour of the assessee.

3. Hence, the substantial questions of law are answered in favour of the assessee and the appeal is dismissed. No costs. [A.S.M, J.] [M.S.K, J.] 23.01.2026 Index:Yes/No ssm To 1.The Commissioner of Income Tax, Chennai.

2.The Income Tax Appellate Tribunal Madras 'C' Bench, Chennai. 1T.C.A.No.1035 of 2015 dt 25.08.2020 2/3

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm 23.01.2026 3/3