2024 (11) TMI 1469

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....24, 1426 OF 2024 - -<br>Income Tax<br>THE HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND THE HONOURABLE MR. JUSTICE K. V. JAYAKUMAR For the Appellant : ADVS. NAVANEETH. N. NATH, SUSIE B VARGHESE For the Respondent : ADV AADITYA NAIR JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. These appeals preferred by the revenue impugn a common judgment dated 19.12.2023 of a learned Single Ju....

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....ing these appeals before us, the contention of the revenue was that they had preferred an SLP against the Judgment of the Madras High Court in Jain Metal Rolling Mills's case (supra) before the Supreme Court, we are now informed that the SLP so preferred by the revenue has been dismissed by the Supreme Court. Under the circumstances, we find that the decision of the Madras High Court that was reli....