M/S Tamilnadu Industrial v. The Assistant Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.11.2019

CORAM:

THE HONOURABLE Mr. JUSTICE M.SATHYANARAYANAN AND THE HONOURABLE Mr. JUSTICE N.SESHASAYEE T.C.A.No.853 of 2013 Tamil Nadu Industrial Development Corporation Limited 19A, Rukmani Lakshmipathy Road Egmore, Chennai - 600 008.

... Appellant / Appellant Vs The Assistant Commissioner of Income Tax Company Circle - III (1) Chennai - 600 034.

... Respondent / Respondent Prayer:- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal, "C" Bench, Chennai dated 7th June 2013 against MP.No.80/Mds/2013 in ITA.No.1181/Mds/2008 against the order of the Commissioner of Income Tax, Chennai -1 dated 20.03.2008 and made in C.No. 218(31) CIT-I/263/2006-07 and against the order of the Assistant Commissioner of Income Tax Chennai - 34 dated 23.11.2005 and made in 31035-T/AAACT 3409P for the assessment Year 2003-04.

For Appellant : Mr.Vikram Vijaya Raghavan for Mr.Subbaraya Aiyar Padmanabhan.

For Respondent : Mr.M.Swaminathan & Ms.Pushpa Standing Counsel for Income Tax Dept.

JUDGMENT

[Order of the Court was made by M.SATHYANARAYANAN, J.] It is represented by the learned counsel appearing for the appellant as well as the learned Standing Counsel appearing for the Revenue, that this tax case appeal is filed against order of the Appellate Tribunal in MP.No.80/Mds/2013 in ITA.No.1181/Mds/2008, dated 07.06.2013 and would submit the appeal in ITA.No.1181/Mds/2008 has been challenged before this Court in TCA.No.825 of 2019 and the same was disposed of by this Court today (12.11.2019).

2. Recording the submissions of the learned counsel on both sides and in the light of the orders passed in TCA.No.825 of 2009, this Court is of the view that nothing remains for further adjudication in the present appeal, therefore, the present appeal is dismissed as infructous. No costs. Sd/- Assistant Registrar (CS-V) //True Copy// Sub Assistant Registrar ds To:

1.The Commissioner of Income Tax, Room No. 701, VIII Floor New Block 121, Mahatma Gandhi Road, Chennai 34.

2.The Assistant Commissioner of Income Tax Company Circle - III (1) Chennai - 600 034.

3.The Income Tax Appellate Tribunal, "C" Bench, Chennai.

+1cc to Mr.Subharaya Aiyar Padmanaban, Advocate, S.R.No. 94085 T.C.A.No.853 of 2013 MP(CO) GN(08/01/2020)