The Commissioner of Income-tax,Coimbatore v. Shri.V.Subramanian (Late),Legal Heir, Shri S.Veeraswamy
Case at a glance
Provisions considered
- Income Tax Act, 1961 s. 260A
Key paragraphs
- Para 33.Following the above judgments, no substantial questions of law arise for consideration of this Court and accordingly the tax cases are dismissed. Consequently, M.P.No.1 of 2007 in T.C.(A) No.852 of 2007 is closed. No costs. Sd/-Asst. Registrar./true copy/Sub Asst. Registrar.kmTo1. The Assistant Registrar, Income Tax…
Judgment
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 02.07.2007Coram :THE HONOURABLE MR.JUSTICE P.D.DINAKARANANDTHE HONOURABLE MR.JUSTICE P.P.S.JANARTHANA RAJATax Case (Appeal) Nos.851 and 852 of 2007 The Commissioner of Income-tax, Coimbatore...Appellant in both the T.C.(A)s. Vs.Shri.V.Subramanian (Late),Legal Heir, Shri S.Veeraswamy ..Respondent in T.C.No.851 of 2007 Smt. Prema Subramaniam..Respondent in T.C.No.852 of 2007 Appeals under Section 260A of the Income-tax Act, 1961against the order of the Income Tax Appellate Tribunal, Bench 'D',Chennai in IT(SS)A Nos.27/Mds/2002 and 28/Mds/2002 dated14.08.2006 for the Block Assessment Period 01.04.1988 to09.09.1998 against the order of the Commissioner of Income Tax(Appeals II) Coimbatore dated 1.11.2001 in IT Appeal No.242-C/2000-2001 & 240-C/2000-2001 against the order of the DeputyCommissioner of Income Tax, Central Circle-I, Coimbatore dated28.9.2000 in P.A.N./G.I.R.No.PQ2127 & PAN GIR NO.HZ-1399respectively for the assessment year 1989-90 to 99-2000 upto9.9.98. For Appellant :Mr.T.Ravikumar, Standing Counsel for Income-tax Department JUDGMENT(Judgment of the Court was delivered byP.P.S.Janarthana Raja, J.)These appeals are filed under Section 260A of the Income TaxAct, 1961 by the Revenue, against the order of the Income TaxAppellate Tribunal, Bench 'D', Chennai in IT(SS)A Nos.27/Mds/2002 https://hcservices.ecourts.gov.in/hcservices/ and 28/Mds/2002 dated 14.08.2006 for the Block Assessment Period01.04.1988 to 09.09.1998 raising the following common substantial questions of law:- "
While computing the undisclosed income for the block period under chapter XIV-B, whether deductions under chapter VI-A to be allowed?2. While computing the undisclosed income for the block period, whether the amounts relating to the advance tax paid should be executed even though return has not been filed?"
Learned Standing Counsel appearing for the Revenuefairly stated that the first question stands covered in favour of the assessee by the judgments of this Court in the case of AnbuTextiles Vs. Assistant Commissioner of Income-tax [2003] 262 ITR684 (Mad) and in the case of Eastern Produce Co. Vs. Income-taxOfficer [2006] 286 ITR 353 (Mad), and the second question stands covered in favour of the assessee by the judgments of this Courtin the case of Assistant Commissioner of Income-tax Vs.A.R.Enterprises, [2005] 274 ITR 110 (Mad) and in the case of Commissioner of Income-tax Vs. N.Vellaiyan, [2006] 287 ITR 520(Mad).
Following the above judgments, no substantial questions of law arise for consideration of this Court and accordingly the tax cases are dismissed. Consequently, M.P.No.1 of 2007 in T.C.(A) No.852 of 2007 is closed. No costs. Sd/-Asst. Registrar./true copy/Sub Asst. Registrar.kmTo1. The Assistant Registrar, Income Tax Appellate TribunalIII Floor, Rajaji Bhavan, Besant Nagar, Chennai-91 https://hcservices.ecourts.gov.in/hcservices/
2. The Assistant Registrar, Income-Tax Appellate Tribunal, Bench 'D', Chennai.3. The Commissioner of Income-tax (Appeals) II, Coimbatore.
The Deputy Commissioner of Income-tax, Central Circle-I, Coimbatore.
The Commissioner of Income Tax, Coimbatore1 cc to Mr.N. Muralikumaran, Advocate, sr. 39708 T.C.(A) Nos.851 and 852of 2007PV (CO)kk 17/7
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.