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Madras High CourtTCA/975/2019dismissed

Principal Commissioner Of Income Tax v. Shri.A.Anbukkannan

2019-12-10Honourable Mr Justice N. Kirubakaran,Honourable Mr Justice P. Velmurugan2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.12.2019 CORAM :

THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.975 of 2019 and C.M.P.No.25347 of 2019 Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai.

... Appellant Vs Shri.A.Anbukkannan, No.19, Kasthuribai Road, Kumbakonam - 612 001.

PAN: AGP PA 7635 L ... Respondent PRAYER : Appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "B" Bench, dated 13.03.2019 passed in ITA.No.156/Chny/2018. Against the assessment orders passed under section 144 r.w.s of the IT Act against PAN.No. AGPPA 7635 L on the file of the Assistant Commissioner of Income Tax, Central Circle 2, Trichy.

For Appellant :Mr.T.R.Senthil Kumar Senior standing counsel For Respondent :Mr.S.Sridhar for Mr.A.S.Sriraman

J U D G M E N T

(Judgment of the Court was delivered by N.KIRUBAKARAN, J) This Tax Case Appeal has been preferred by the Revenue against the order dated 13.03.2019 passed in ITA.No.156/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2011-12. 2.The issue raised in this Appeal is already covered by the judgment passed by this Court in the Assessee's own case in TCA.Nos.216 & 217 of 2019 dated 04.03.2019, upholding the order of the income tax Appellate Tribunal. Since the https://hcservices.ecourts.gov.in/hcservices/

issue has already been decided against the revenue, following the same, this Appeal is also dismissed. No costs. Consequently, connected Miscellaneous Petition is also closed. Sd/- Assistant Registrar (I) //True Copy// Sub Assistant Registrar sai To 1.The Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai.

2.Income Tax Appellate Tribunal 'B' Bench, Chennai.

+1cc to Mr.S.Sridevi, Advocate, S.R.No. 102693 +1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No. 103549 T.C.A.No.975 of 2019 RGN(CO) GN(28/01/2020) https://hcservices.ecourts.gov.in/hcservices/