2026:MHC:705 TCA No. 648 of 2014 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-02-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TCA No. 648 of 2014 V. Arthanari 34-j Cross Narayana Nagar Salem-15 ..Appellant(s) Vs Commissioner of Income tax Salem ..Respondent(s) Appeal filed under Section 260A of the Income Tax Act, 1961 against order dated 27.11.2013 made in I.T.A.No.830/Mds/2013 for assessment year 2005-06. For Appellant(s): Mr.T.Vasudevan For Respondent(s): Mr.V.Mahalingam Senior Standing Counsel Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.Vasudevan, learned counsel for the appellant/assessee states that nothing survives in this Tax Case (Appeal) as the assessee has approached the https://www.mhc.tn.gov.in/judis TCA No. 648 of 2014 __________ Page2 of 2 DR.ANITA SUMANTH J. AND MUMMINENI SUDHEER KUMAR J. Department in terms of Vivad Se Vishwas Scheme and the demand has been settled. 2. Recording the aforesaid, this Tax Case (Appeal) is closed returning the substantial questions of law, admitted on 27.10.2015, as unanswered. (A.S.M.,J.) (M.S.K.,J.) 20-02-2026 Index: Yes/No Speaking order Neutral Citation: Yes SL To Commissioner of Income tax Salem TCA No. 648 of 2014 https://www.mhc.tn.gov.in/judis