TCA No. 606 of 2014 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-04-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED TCA No. 606 of 2014 Commissioner Of Income Tax Chennai ..Appellant(s) Vs M/s Sra Systems Ltd 100 Valluvarkottam High Road, Nungambakkam, Chennai 34 ..Respondent(s) Prayer: Against the order, dated 21.02.2014, passed in ITA.No.1547/Mds/2012, by the Income Tax Appellate Tribunal, Madras, C-Bench. For Appellant(s): M/s.Dr.S.Sathyanarayanan, Senior Standing Counsel For Respondent(s): M/s.R.Sivaraman JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) 1. This Tax Case Appeal is filed by the Revenue Department, being aggrieved by the order, dated 21.02.2014, passed in ITA.No.1547/Mds/2012, by the Income Tax Appellate Tribunal, Madras, C-Bench. 2. This Court had admitted this Appeal, being satisfied with the substantial https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis TCA No. 606 of 2014 __________ Page2 of 3 questions of law raised in this Appeal to be discussed. 3. When the matter is taken up for consideration today, it is reported that the Company had been subjected to liquidation in CP.No.20 of 2024 and a provisional Liquidator had been appointed by the NCLT, Chennai. In view of the said fact, any claim by the Statutory Authority against the Company in liquidation is to be placed before the Liquidator for adjudication. Hence, this Appeal stands disposed of, with a liberty to the Appellant to make their claim before the Liquidator for appropriate adjudication. There is no order as to costs. (G.J.,J.) (S.S.A.,J.) 21-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRCM https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis TCA No. 606 of 2014 __________ Page3 of 3 DR.G.JAYACHANDRAN, J. AND SHAMIM AHMED, J. SRCM TCA No. 606 of 2014 21-04-2026 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis