Deletion of the disallowance by the Assessing Officer under Section 36(1)(ii) of the ITA.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 05.03.2021
CORAM:
THE HON'BLE MR. JUSTICE M.DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI
T.C.A.No.882 of 2013

The Commissioner of Income Tax,
Chennai. ... Appellant

Vs.

M/s.True Value Homes (India) Pvt. Ltd
TVH Triveni, 21-CV Raman Road,
Alwarpet, Chennai – 600 018. ... Respondent

Appeal preferred under Section 260A of the Income Tax Act,
1961, against the order of the Income Tax Appellate Tribunal, Madras,
"D" Bench, dated 18.03.2013 in I.T.A.No.1843/Mds/2012 for the
Assessment Year 2009-10.

For Appellant : Mr. M.Swaminathan
 Senior Standing Counsel

For Respondent : Ms.Sriniranjani Srinivasan

JUDGMENT
 
(Judgment was delivered by M. DURAISWAMY, J.)

Challenging the order passed in I.T.A.No.1843/Mds/2012 in respect of the assessment year 2009-10 on the file of the Income Tax Appellate Tribunal, Madras, ''D'' Bench, the Revenue has filed the above appeal.

2.The above appeal was admitted on the following substantial

questions of law:
“Whether on the facts and in the circumstances of the case, the Tribunal was right in upholding order of Commissioner of Income Tax (Appeals) in deleting the disallowance made by the Assessing Officer under Section 36(1)(ii) of the Income Tax Act?”

3.When the appeal is taken up for hearing, Mr.M.Swaminathan, learned Senior Standing Counsel appearing for the appellant fairly submitted that the issue involved in the present appeal is covered by thedecision of this Court dated 02.03.2021 made in T.C.A.No.873 of 2012[The Commissioner of Income Tax, Chennai Vs M/s.True Value Homes (India) Pvt. Ltd, TVH Triveni, 21-CV Raman Road, Alwarpet, Chennai – 600 018], wherein we have held as follows:

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