TCA.No.76 of 2026 __________ IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA.No.76 of 2026 Principal Commissioner of Income Tax, Coimbatore. ..Appellant Vs Shanmuganathan Rajasekaran, 10, 2nd Street, Sivananda Colony, Coimbatore-641 012. ..Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income Tax Act, 1961, as against the order in ITA.No.1897/Chny/2025 for the Assessment Year 2020-21 on the file of the Income Tax Appellate Tribunal Madras C Bench, Chennai, dated 31-10-2025. For Appellant: Mr.V.Mahalingam Senior Standing Counsel For Respondent: Mr.A.S.Sriraman JUDGMENT (Judgment of the Court was delivered by The Hon’ble Chief Justice) The present tax case appeal has been filed by the Revenue challenging the order dated 31.10.2025 passed by the Income Tax https://www.mhc.tn.gov.in/judis TCA.No.76 of 2026 __________ Appellate Tribunal, Madras ‘C’ Bench (ITAT) in ITA No.1897/Chny/2025, setting aside the Section 263 order dated 07.10.2024 passed by the Principal Commissioner. 2. Learned counsel for the respondent submits that since the order passed under Section 263 has been given effect to, by passing a fresh assessment order dated 23.02.2026, the prayer in the present tax case appeal has become infructuous. 3. In view of the submission made by learned counsel for the respondent, this tax case appeal is dismissed as having rendered infructuous. However, the substantial questions of law that arose in the present appeal are left open to be decided in appropriate case. Even if the tax case appeal is allowed, it will only result in passing of the fresh assessment order, which has already been passed vide assessment order dated 23.02.2026. (SUSHRUT ARVIND DHARMADHIKARI, C.J.) (G.ARUL MURUGAN J.) 21-07-2026 Index: Yes/No Speaking/Non-speaking order hvk https://www.mhc.tn.gov.in/judis TCA.No.76 of 2026 __________ SUSHRUT ARVIND DHARMADHIKARI, CJ. AND G.ARUL MURUGAN, J. hvk TCA.No.76 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis