IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No. 193 of 2026 in TCA SR No.183649 of 2025 1. Sas Hotels And Enterprises Ltd Rep.by its Managing Director, 3, Mangesh St, T.Nagar, Chennai 17. Appellant(s) Vs 1. Deputy Commissioner of Income Tax Central Circle 2(1), Chennai. Respondent(s) For Appellant(s): Mr. G.Logesh for Mr. R.Sivaraman For Respondent(s): Mr. D.Prabhu Mukunth Arun Kumar Senior Standing Counsel https://www.mhc.tn.gov.in/judis ORDER (Order of the Court was made by the Hon'ble Chief Justice) Let a copy of the appeal papers, along with application for condoning the delay, be served on Mr.D.Prabhu Mukunth Arun Kumar, learned Senior Standing Counsel for the Income Tax Department, by 03.07.2026. List on 17.07.2026. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 02.07.2026 TAR https://www.mhc.tn.gov.in/judis