THE PRINCIPLE COMMISSIONER OF INCOME TAX-1 RAVIKUMAR T vs CPT Elecy Systems Employees Coop T and C Society — TCA/75/2026

Case under U/s 260a of the Income Tax Act, 1961 Section 1961. Next hearing: : -.

Next hearing —

CNR: HCMA010849212026

e-Filing Number

07-04-2026

Filing Number

TCA/62747/2026

Filing Date

07-Apr-2026

Registration No

TCA/75/2026

Registration Date

27-May-2026

Judge

Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

Coram

Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

Bench Type

Division Bench

Category

T.C. APPEAL/REVISION ( 170 )

Sub-Category

S. 260 (A) of I.T. Act, 1961 ( 2 )

Judicial Branch

JUDICIALSECTION

Last updated 13-Jun-2026

Acts & Sections

U/s 260a of the Income Tax Act, 1961 Section 1961

Petitioner(s)

  1. 1.THE PRINCIPLE COMMISSIONER OF INCOME TAX-1 RAVIKUMAR T

Respondent(s)

  1. 1.CPT Elecy Systems Employees Coop T and C Society

Case History

  1. —

    Next hearingPending

  2. 12-Jun-2026

    Honourable The Chief JUSTICE,Honourable Mr.Justice G.arul MuruganView PDF

    Summary: The Madras High Court admitted the tax appeal (TCA No.75/2026) filed by the Principal Commissioner of Income Tax-1 against CPT Elecy Systems Employees Coop. T and C Society on the substantial question of law regarding whether the Tribunal's order was correct in view of Section 147A amendments by Finance Act 2026. Notice was issued to the respondent returnable in four weeks, and the appeal was tagged with TCA No.26/2026 for consolidated consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 12-Jun-2026

    For Admission (Tca)

    Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

  4. 07-Apr-2026

    Case filed

    Registration No. TCA/75/2026

casestatus.in Summary

Summary: The Madras High Court admitted the tax appeal (TCA No.75/2026) filed by the Principal Commissioner of Income Tax-1 against CPT Elecy Systems Employees Coop. T and C Society on the substantial question of law regarding whether the Tribunal's order was correct in view of Section 147A amendments by Finance Act 2026. Notice was issued to the respondent returnable in four weeks, and the appeal was tagged with TCA No.26/2026 for consolidated consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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