Madras High Court
TCA/436/2016 of THE COMMISSIONER OF INCOME TAX Vs M/S.BEST &CROMPTON ENGINEERING on 4 November 2026
2026:MHC:4455
TCA No. 436 of 2016
__________
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-11-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE S.KARTHIKEYAN
TCA No. 436 of 2016
CNR:{HCMA010950982016}
The Commissioner of Income Tax,
Chennai
..Appellant(s)
Vs
M/s. Best & Crompton Engineering Ltd,
28/C, Industrial Estate (North),
Ambattur,
Chennai – 600 098.
..Respondent(s)
Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘A’ Bench, Chennai dated 16.09.2015 in ITA No.600/Mds/2012 for assessment year 2007 – 08.
For Appellant(s):
Mr.T.Ravikumar
Senior Standing Counsel
For Respondent(s):
Ms.Ambili
Deputy Official Liquidator
( Uploaded on: 05/11/2026 03:38:47 pm )
2026:MHC:4455
TCA No. 436 of 2016
__________
DR.ANITA SUMANTH, J.
AND
S.KARTHIKEYAN, J.
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JUDGMENT
(Delivered by Dr.Anita Sumanth ,J.) We have heard Mr.T.Ravikumar, learned Senior Standing Counsel for the Department and Ms.Ambili, appears for the Official Liquidator as the assessee M/s Best & Crompton Engineering Limited is in the process of being wound up.
2. The present appeal relates to assessment year (AY) 2007 – 08. The order of provisional liquidation has been passed on 27.07.2016 in CP No. 63 of 2013. However, even today, Mr.Ravikumar fairly states that no claim has been put forth by the Department in regard to the demands under the appeal. Hence we dismiss this Tax Case (Appeal) returning the substantial questions of law unanswered. No costs. (A.S.M, J.) (S.K, J.) 04-11-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To
1. The Commissioner of Income Tax, Chennai.
2. The Income Tax Appellate Tribunal, Madras ‘A’ Bench, Chennai.
( Uploaded on: 05/11/2026 03:38:47 pm )