Dismissed

Commissioner of Income Tax v. M/S Padhanilam Welfare

Madras HC15 Oct 2024TCA/356/2013

Case brief

AI extract

What is this about?

Income-tax appeals for assessment years 2002-2003 to 2005-2006 against a Tribunal order were listed for mention; the Department sought withdrawal citing low tax effect per Circular No.5/2024 dated 15.03.2024, and the appeals were dismissed as withdrawn with the question of law left open.

What did the court decide?

Appeals dismissed as withdrawn at Department's request; no costs.

Commissioner of Income Tax Vs M/S Padhanilam Welfare — Income Tax | Madras HC (2024)

¶1

2024:MHC:3727

¶2

T.C.A.Nos.356 to 359 of 2013

¶3

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶4

DATED: 29.10.2024

¶5

CORAM :

¶6

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

¶7

T.C.A.Nos. 356 to 359 of 2013

¶8

Commissioner of Income Tax, Chennai.

¶9

..Appellant in all the appeals

¶10

¶11

M/s.Pandhanilam Welfare Trust, Velaudham Pillai Memorial Hospital, Padanilam, Kulasekaram.

¶12

.. Respondent in all the appeals

¶13

Common Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras A Bench, dated 19.6.2012 in ITA No. 1766, 1767, 1768, 1769/Mds/2011/Mds/2011.

¶14

Appeal	For Appellant	For Respondent
Number
T.C.A.Nos.	Ms.V.Pushpa	Mr.R.Sivaraman
356, 357, 358 & 359 of 2013	Senior Standing Counsel

¶15

https://www.mhc.tn.gov.in/judis

¶16

1/2

¶17

T.C.A.Nos.356 to 359 of 2013

¶18

DR. ANITA SUMANTH.,J.

¶19

and G. ARUL MURUGAN.,J. COMMON JUDGMENT

¶20

(Delivered by Dr. ANITA SUMANTH.,J)

¶21

These matters have been listed under the caption 'For Being

¶22

Mentioned'.

¶23

The common judgment dated 15.10.2024 is recalled and

¶24

separate orders in each appeal are passed as specifically sought.

¶25

Ms.V. Pushpa, learned Senior Standing Counsel, appearing

¶26

for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals relating to assessment years 2002-2003, 2003-2004, 2004-2005 & 2005-2006 respectively and

¶27

seeks withdrawal of the same on account of the low tax effect per Circular bearing No.5/2024 dated 15.03.2024.

¶28

Recording the aforesaid submission, these tax case appeals are

¶29

dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs.

¶30

[A.S.M., J] [G.A.M., J] 29.10.2024

¶31

Index:Yes/No Neutral Citation:Yes Speaking order sl

¶32

T.C.A.Nos. 356 to 359 of 2013

¶33

https://www.mhc.tn.gov.in/judis

¶34

2/2

Commissioner of Income Tax v. M/S Padhanilam Welfare

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax v. M/S Padhanilam Welfare

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

The Commissioner of Income Vs M.S.K.Constructions P Ltd.

Tvl.Amco Batteries Ltd. Vs Chairman

Union of India Vs S.Seetharaman

Tvl. Venkateswara Trading Co. Vs the Tamilnadu Sales Tax

The Assistant Commissioner Vs M/S.Waterbase Limited

M/S.Mando India Ltd., Vs Union of India