The Principal Commissioner Of Income Tax v. The Income Tax Settlement Commission

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.06.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.A.No .2338 of 2024 and C.M.P.No.16581 of 2024 The Principal Commissioner of Income Tax, Central - 2, Chennai, Investigation Wing, Room No.301, 3rd Floor, New No.46, Mahatma Gandhi Road, Chennai-600 034.

.. Appellant vs 1.The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035.

2.RPP Blue Metals, 156, N.G. Palayam, Mullamparappu, Erode, Tamil Nadu-638 115.

PAN : AALFR0027M .. Respondents Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated 17.10.2023 passed by the learned Single Judge in W.P.No.16794 of 2020.

For Appellant : Mr.A.P.Srinivas Babu Senior Standing Counsel For Respondents : Mr.A.S.Sriraman for respondent No.2

JUDGMENT

(Delivered by the Hon'ble Chief Justice) Mr.Sriraman states that the issue raised in this appeal is covered by a judgment of this Court in Sri Krishna Tiles and Potteries (Madras) Private Limited v. Commissioner of Wealth Tax and others1.

2. Mr.Srinivas, in fairness, states that the judgment speaks for itself.

3. In the circumstances, this writ appeal is dismissed. There shall be no order as to costs. Consequently, interim application stands closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025 Index :

Yes/No NC :

Yes/No Judgment dated 10.6.2025 in W.A.No.1841 of 2021

sasi To The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035.

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

(sasi) 17.06.2025