TCA Nos.555 and 556 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA Nos.555 and 556 of 2016 and CMP Nos.11037 and 8284 of 2016 The Commissioner of Income Tax, Chennai. .. Appellant in both appeals -vs- M/s.Panasonic Life Solutions Private Limited, 12th Floor, Ambience Towers, Ambience Island, NH-8, Gurgaon 122001. (Cause title amended vide court order dated 28.04.2025 made in CMP.Nos.10031 and 10039 of 2025 in TCA Nos.555 and 556 of 2016). .. Respondent in both appeals Prayer: Appeals filed against the common order dated 09.03.2016 passed in I.T.A.Nos.476/Mds/2015 and 477/Mds/2015 on the file of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, for the Assessment Years 2008-09 and 2009-10. For Appellant in both appeals : Mr.D.Prabhu Mukunth Arun Kumar Senior Standing Counsel For Respondent in both appeals : Ms.Niveditha R.Mehta https://www.mhc.tn.gov.in/judis TCA Nos.555 and 556 of 2016 * * * * * JUDGMENT (Delivered by the Hon'ble Chief Justice) Taking into consideration the statement made on behalf of the learned counsel for the respondent/assessee that the assessee has already availed the benefits under the 'Vivad se Vishwas Scheme' , in relation to the tax liability relating to Assessment Year 2008-09 and 2009-10 and the appeals filed by the assessee have already been withdrawn, these appeals filed by the Revenue also stand disposed of, however, keeping open the questions of law for being considered in appropriate case. There shall be no order as to costs. Consequently, the interim applications stand closed. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 01.09.2025 Index : Yes/No Neutral Citation : Yes/No sra https://www.mhc.tn.gov.in/judis TCA Nos.555 and 556 of 2016 To 1. The Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. 2. The Commissioner of Income Tax, Chennai. https://www.mhc.tn.gov.in/judis TCA Nos.555 and 556 of 2016 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN , J. (sra) TCA Nos.555 and 556 of 2016 01.09.2025 https://www.mhc.tn.gov.in/judis