Principal Commissioner v. S. Mohan Kumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.09.2018

CORAM

THE HON'BLE MR.JUSTICE HULUVADI G. RAMESH AND THE HON'BLE MR.JUSTICE K.KALYANASUNDARAM Tax Case Appeal Nos.647 to 653 of 2018 and C.M.P.Nos.12993 to 12998 of 2018 Principal Commissioner of Income Tax Central I No.108, Mahatma Gandhi road Chennai-600 034.

..

Appellant in all TCAs.

Vs.

S.Mohan Kumar ..

Respondent in all TCAs.

Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai, dated 16.08.2016 in M.P.Nos. 72, 73, 74, 75, 76, 77, 78/Mds/2016 (ITA Nos. 1323, 1324, 1325/Mds/2014) and (ITA Nos. 1425, 1426, 1427, 1428/Mds/2013) respectively against the common order of Commissioner of Income Tax (Appeal)-1, Nungambakkam, Chennai-34 dated 27/3/13 and made in ITA Nos.135,136,311 to 313/2009-2010 against the Assesment order of Assistant Commissioner of Income Tax Central Circle-IV(2), Chennai-34, dated 31.12.2009 made in PAN/GIR No.AAGPM3050N Assesment year 2005-2006, 2006-2007, 20072008 and 2008-2009. In all TCAs.

For Appellant : Mr.T.R.Senthil Kumar Standing Counsel

J U D G M E N T

(Delivered by Huluvadi G.Ramesh,J) These Tax Case Appeals have been filed against the common order dated 16.08.2016 made in M.P.Nos. 72, 73, 74, 75, 76, 77, 78/Mds/2016 (ITA Nos. 1323, 1324, 1325/Mds/2014) and (ITA Nos. https://hcservices.ecourts.gov.in/hcservices/

1425, 1426, 1427, 1428/Mds/2013) respectively. 2.When the matter is called, Mr.T.R.Senthil Kumar, the learned Standing Counsel for the appellant would submit that pursuant to the common order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 16.08.2016, the Assessing Officer has concluded enquiry and he has passed the order. Therefore, these appeals have become infructuous. 3.Recording the above submission so made by the learned Standing Counsel for the appellant, these Tax Case Appeals are dismissed as infructuous. No costs. Consequently, connected Civil Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CO) //True copy// Sub Assistant Registrar kj To

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

2. Commissioner of Income-Tax (Appeals)-I 46, Mahathma Gandhi Road, Nungambakkam, Chennai-34.

3. Assistant Commissioner of Income Tax, Central Circle IV (2), Chennai-34.

4. Principal Commissioner of Income-Tax, Chennai-I, 108, Mahatma Gandhi Road, Chennai-34.

+1cc to Mr.T.R.Senthilkumar, Advocate SR.No.66042 Tax Case Appeal Nos.647 to 653 of 2018 and C.M.P.Nos.12993 to 12998 of 2018 GMY(25/10/2018) https://hcservices.ecourts.gov.in/hcservices/