Madras High Court
The Principal Commissioner Of Income ... vs M/S.Vellore Institute Of Technology on 18 August, 2016
Author: S.Manikumar
Bench: S.Manikumar, D.Krishnakumar
In the High Court of Judicature at Madras Dated: 18/8/2016 C O R A M The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar Tax Case Appeal Nos.563 to 565 of 2016 The Principal Commissioner of Income Tax Central I 108 Nungambakkam High Road Chennai 600 034. ... Appellant in all the Appeals Vs M/s.Vellore Institute of Technology 54 Thennamaram Street Vellore 632 001. ... Respondent in all the Appeals Prayer: Appeals filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 16/12/2015 in SP Nos.419, 420 and 421/Mds/2015. For appellant ... Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. C O M M O N J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J) In all the appeals, the common question of law raised by the revenue is Whether on the facts and in the circumstances of the case, the Appellate Tribunal is correct in extending interim order of stay beyond statutory period of 365 days as prescribed under third proviso to Section 254 (2A) of the Income Tax Act?
2. On this day, when the Tax Case appeals came up for admission, Mr.T.R.Senthil Kumar, learned Senior Standing Counsel for the Income Tax Department submitted that pending appeals in I.T.A.Nos.294 to 296/MDS/2014, stay has been granted, on 16/12/2015, in S.P.Nos.234 to 236/MDS/2014. The same are impugned before this Court. The main appeals have been finally heard and disposed of, on 22nd June 2016.
3. It is well known that any interim order granted during the pendency of a proceeding/appeal merges with the final order. Appeals have been disposed of.
4. In the light of the subsequent event, there is no need to adjudicate the substantial question of law raised, instant Tax Case Appeals are dismissed. No costs.
(S.M.K.,J) (D.K.K.,J) 18th August 2016. mvs. To
The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai S.MANIKUMAR,J a n d D.KRISHNAKUMAR,J mvs.
Tax Case Appeal No.563 to 565 of 2016 18/8/2016