M/S.T.V Sundaram Iyengar And Sons Private Limited, v. Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.07.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN M/s. T.V. Sundaram Iyengar and Sons Pvt Limited 7B, TVS Building West Veli Street Madurai 625 001.

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Appellant Vs.

Principal Commissioner of Income Tax Madurai.

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Respondent Prayer : Appeal under Clause Section 260A of the Income Tax Act against the order dated 28.10.2024 in ITA No.1803/CHNY/2019 on the file of the Income Tax Appellate Tribunal, Chennai A Bench. For Appellant :

Mr.N.V.Balaji For Respondent :

Mr.J.Narayanasamy Senior Standing Counsel

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) The order dated 27.03.2019 passed by respondent under Section 263 of the Income Tax Act, 1961 has already been acted upon by the Assessing Officer and fresh assessment order has been passed. Shri. Balaji states an appeal is already pending against fresh assessment order before the Commissioner of Income Tax (Appeals).

2. Moreover, in view of the factual findings given by the Income Tax Appellate Tribunal, we are not inclined to interfere. We clarify we have not made observation on the merits of the matter.

3. Appeal is dismissed. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025 Index :

Yes/No :

Yes/No kpl

To

1. Principal Commissioner of Income Tax Madurai.

2. The Income Tax Appellate Tribunal, A Bench. Chennai

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN ,J.

(kpl) 03.07.2025