Sri Balaji Educational v. The Commissioner Of Income Tax

2026:MHC:460

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-02-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR Sri Balaji Educational & Charitable Public Trust Jai Durga Complex, 3rd Floor, 60, 1st Avenue, Ashok Nagar, Chennai 600 083.

..Appellant(s) Vs The Commissioner of Income Tax, Central III, Income Tax Department, Old No.108, Mahatma Gandhi Road, Nungambakkam Chennai - 600 034.

..Respondent(s) Prayer: Appeal filed under Section 260A of Income Tax Act, 1961 against ITA.No.1644/Mds/2013 dated 27.11.2013 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench.

For Appellant(s):

Mr.A.S.Sriraman for Mr.S.Sridhar For Respondent(s):

Mr.D.Prabhu Mukund Arunkumar Senior Standing Counsel

JUDGMENT

(Judgment of the Court was delivered by Dr.Anita Sumanth J.) Nothing survives in this appeal as the appellant has obtained relief in an alternative stream of litigation in Commissioner of Income Tax, Central III, No.108, Mahatma Gandhi Road, Chennai v. M/s.Sri Balaji Educational & Charitable Public Trust, 3rd Floor, Jai Durga Complex, New No.60, First Avenue, Ashok Nagar, Chennai 600 083 (TCA.No.99 of 2016 dated 01.07.2025) and hence does not wish to pursue the same.

2.Recording this, this Tax Case (Appeal) is closed returning the substantial questions of law unanswered. No costs. (A.S.M.,J.) (M.S.K.,J.) 04-02-2026 vs Index: Yes/No Speaking order To

1. The Commissioner Of Income Tax Central III, Income Tax Department, Old No. 108, Mahatma Gandhi Road, Nungambakkam Chennai - 600 034.

2. The Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai.

DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

vs 04-02-2026