Principal Commissioner Of v. V.Baskaran

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.09.2019 CORAM :

THE HON'BLE DR.VINEET KOTHARI, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) No.463 of 2018 Principal Commissioner of Income Tax, Central 2, No.108, Mahatma Gandhi Road, Chennai-600 034.

.. Appellant -vsV.Baskaran .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the Income tax Appellate Tribunal, 'D' Bench, Chennai, dated 28.10.2016 made in I.T. (SS) A No.28/Mds/2009, against the order of the Deputy Commissioner of Income Tax Central Circle II(4) (I/C), Chennai -34 in PAN.GI.No.AEIPB9978G/24701-B.

For Appellant : Mr.T.R.Senthilkumar Sr. Standing Counsel assisted by Ms.K.G.Usharani Jr. Standing Counsel

JUDGMENT

(Delivered by The Hon'ble Acting Chief Justice) The learned Senior Standing Counsel, Mr.T.R.Senthilkumar, appearing for the appellant Revenue submits that in pursuance of the remand order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 28.10.2016, which is impugned in the present appeal under Section 260A of the Income Tax Act, 1961, the learned Assessing Authority has already passed an Assessment Order dated 31.03.2017 under Section 143(3) read with Section 158BC read with Section 254 of the Income Tax Act, 1961 for Assessment Years 1986-87 to 1996-97 in the case of the respondent Assessee Thiru V.Bhaskaran and therefore, the present appeal has become infructuous.

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2. The appeal is, accordingly, dismissed as infructuous. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To:

1. The Registrar, Income Tax Appellate Tribunal, Madras "D" Bench, Chennai.

2. The Dy. Commissioner of Income Tax, Central Circle II(4), Chennai-34.

+1 cc to M/s.T.R.Senthil Kumar,Advocate Sr.No. 83041 AKM/31.10.19/2P-4C / T.C.(A) No.463 of 2018 https://hcservices.ecourts.gov.in/hcservices/