G.Usha Gurram Reddy v. Assistant Commissioner Of

2026:MHC:370

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR G.Usha Gurram Reddy No. 13 Habibullah Rd, T.Nagar, Ch 17, Now At No. 26 Anderson St, Nungambakkam, Chennai 34 ..Appellant in both T.C.(A)S Vs Assistant Commissioner Of Income Tax Circle Ii, No. 112 Uttamar Gandhi St, Chennai 34 ..Respondent in both T.C.(A)s.

Prayer in T.C.(A) No.258 of 2014: APPEALS filed under Section 260 A of the Income Tax Act, 1961 against order dated 03.02.2013 made in M.P.No.215/mds/2013 in ITA No.436/mds/2009 on the file of the Income Tax Appellate Tribunal, Chennai 'D' Bench for assessment year 2005-06. Prayer in T.C.(A) No.729 of 2014: APPEALS filed under Section 260 A of the Income Tax Act, 1961 against order dated 20.09.2013 made in ITA

No.436/mds/2009 on the file of the Income Tax Appellate Tribunal, Chennai 'D' Bench for assessment year 2005-06.

In both T.C.(A)s For Appellant : Mr.A.Suresh For Respondent : Mr.T.Ravikumar Senior Standing Counsel C O M M O N J U D G M E N T (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Both learned counsel for the appellant/assessee and learned Senior Standing Counsel for the respondent/revenue state that the demands in both Tax Case (Appeals) have been settled under the Direct Tax Vivad Se Vishwas Scheme, 2020 and the proceedings of the Assistant Commissioner of Income Tax dated 17.08.2022 for assessment year 2005-06 is placed before us, recording which, these Tax Case (Appeals) are closed returning the substantial questions of law unanswered. No costs.

(A.S.M.,J.) (M.S.K.,J.) 29-01-2026 Index: Yes/No Speaking order SL

To Assistant Commissioner Of Income Tax Circle Ii, No. 112 Uttamar Gandhi St, Chennai 34

DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

SL TCA No. 258 of 2014 AND TCA NO. 729 OF 2014 29-01-2026