The Commissioner Of Income Tax v. M/S Siva Ventures Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.07.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN The Commissioner of Income Tax Chennai.

..

Appellant in Vs.

M/s. Siva Ventures Ltd.

327, Anna Salai Respondent in Chennai 600 018.

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both TCAs.

Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated 31.01.2013 passed in CO No.170/Mds/2012 in ITA No.1725/Mds/2012 on the file of the Income Tax Appellate Tribunal Madras 'D' Bench.

For Appellant :

Mr.S.Sathyanarayan For Respondent :

Mrs.Vandana Vyas

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) In view of our findings in T.C.A.No.697 of 2014, question of law does not arise.

2. Appeal is dismissed. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 10.07.2025 Index :

Yes/No :

Yes/No kpl To

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Appeals) -V, Chennai.

3. The Assistant Commissioner of Income Tax Company Circle VI(3), Chennai.

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

(kpl) 10.07.2025