M/s Ambattur Clothing Ltd v. The Joint Commissioner ofIncome Tax
Case at a glance
Provisions considered
Judgment
IN THE HIGH COURT OF JUDICATURE AT MADRASDated:- 11.04.2007Coram:-The Hon’ble Mr. Justice P.SATHASIVAMandThe Hon’ble Mr. Justice S.TAMILVANANTax Case (A) No.355 of 2007M/s Ambattur Clothing Ltd.,No.E/2, Industrial Estate, Ambattur, Chennai-600 058... AppellantVs.The Joint Commissioner of Income Tax, Special Range-1,Chennai-600 034... RespondentTax Case Appeal filed under Section 260-A of the Income TaxAct, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench dated 06.06.2005 in ITA No.1608/Mds./2000 as against the order daed 9.8.2000 in Appeal No.172/99-2000 on the file of the Commissioner of Income Tax (Appeals) Chennai as against the order dated 19.11.1999 in PAN/GIR/No.30-A/97-98 on the file of the Joint Commissioner of Income Tax, Special Range I,Chennai 600 034. For Appellant : Mr.Vijayaraghavan for Mr.Subbaraya Aiyar https://hcservices.ecourts.gov.in/hcservices/ JUDGMENT(Judgment of the Court was delivered by P. SATHASIVAM, J.)It is not in dispute that the question raised in this TaxCase Appeal is covered by earlier decision of this Courtreported in 282 ITR 389 (MAD.) (COMMISSIONER OF INCOME TAX VS.V.CHINNAPANDI). In terms of the said decision, the above Tax CaseAppeal is liable to be dismissed and accordingly, the same is dismissed. No costs. raaSd/Asst. Registrar/true copy/Sub Asst. RegistrarTo1. The Registrar, Income Tax Appellate Tribunal, III Floor, Rajaji Bhavan, Besant Nagar, Chennai 600 090.
The Commissioner of Income Tax (Appeals) Chennai.
The Joint Commissioner of Income Tax, Special Range-1,Chennai-34. MS(CO)SR/20.4.2007 T. C. (A) No.355 of 2007
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