Mangal Tirth Estates Limited v. The Assistant Commissioner of Income-tax Corporate Circle 4, Chennai
|Mangal Tirth Estates Limited
|The Assistant Commissioner of Income-tax Corporate Circle 4, Chennai
|HIGH COURT OF MADRAS
|Date of Order
|Respondent PRAYER:- Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, to set aside the order of the Income Tax Appellate Tribunal dated 27.03.2019 in ITA.No. 147 of 2020 M.SATHYANARAYANAN, J., AND ABDUL QUDDHOSE, J., AP remains for adjudication in this appeal. It is also pleaded by the learned counsel that in the event of the respondent/Revenue files an appeal against the order of recall dated 24.02.2020, it may be granted an opportunity to contest the same. Heard the learned counsel for the respondent/Revenue, who on instructions, would submit that as on date, no appeal is filed against the order of recall. In the considered opinion of the Court, as and when such an appeal is filed by the respondent/Revenue, it is always open to the appellant/assessee to defend the same. In the light of the said development, the present Tax Case Appeal is dismissed as infructuous subject to the above observation.