High Court of Judicature at Madras · Judgments and reasoned final orders
Commissioner of Income Tax, Chennai v. M/s. TICEL Bio Park Limited
T.C.A. No. 846 of 2013 ·
Substantial questions of law answered in favour of the assessee for AY 2008-09 following the coordinate-bench judgment in the assessee's own case (T.C.A. No. 1035 of 2015 dated 25.08.2020).
1. FACTS OF THE CASE
The Revenue filed T.C.A. No. 846 of 2013 under section 260A of the Income-tax Act, 1961 challenging the order of the ITAT Madras 'C' Bench dated 02.04.2013 in ITA No. 2123/Mds/2011 relating to Assessment Year 2008-09 in the case of M/s. TICEL Bio Park Limited, Chennai.
2. DISCUSSION BY THE COURT
When the appeal was taken up for hearing, both the Senior Standing Counsel for the Revenue and counsel for the respondent-assessee acceded to the position that the issue arising in the appeal for AY 2008-09 stood squarely covered in favour of the assessee by the coordinate Division Bench decision of the Madras High Court in the assessee's own case, Commissioner of Income Tax, Chennai v. Ticel Bio Park Ltd., T.C.A. No. 1035 of 2015 dated 25.08.2020.
3. JUDICIAL DECISION
Following the coordinate-bench judgment in T.C.A. No. 1035 of 2015 dated 25.08.2020, the High Court answered the substantial questions of law in favour of the assessee and dismissed T.C.A. No. 846 of 2013 with no order as to costs.
4. OUTCOME
In favour of the assessee (M/s. TICEL Bio Park Limited). Substantial questions of law answered in favour of the assessee and Revenue appeal dismissed.
5. AKHB REVIEW POINT
AKHB analysis: where an identical recurring issue in the taxpayer's own case has been decided by a coordinate Division Bench for an adjacent assessment year (here, T.C.A. No. 1035 of 2015 dated 25.08.2020), place the certified order on record to secure a summary dismissal of pending departmental appeals for other years.
Source and verification
Three-page official Madras High Court judgment PDF (2026:MHC:298); paragraphs 1-3 span PDF pages 1-3.
Original PDF: 3 pages · SHA-256: 04e60ea9a99ce6cd057997ed45f06f3d6effc67561e6b3a1bc7fcdee94d8df9b
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Disposes of the Revenue's section 260A appeal for AY 2008-09 under the Income-tax Act, 1961. Specific underlying section numbers are not printed in this 3-page order. Income-tax Act, 2025 equivalence is not verified.
Full judgment checked. Follows coordinate-bench judgment in CIT v. Ticel Bio Park Ltd., T.C.A. No. 1035 of 2015 dated 25.08.2020. Comprehensive subsequent judicial treatment has not been verified.
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