The High Court at Madras dismissed the Income Tax Department's appeals (T.C.A. Nos. 393 & 394 of 2009) as withdrawn. The withdrawal was sought by the department citing low tax effect per Circular No. 9 of 2024, leaving the underlying questions of law open.
The tax case appeals were dismissed as withdrawn with the questions of law left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2024:MHC:3775
T.C.A.No.393 & 394 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.Nos.393 & 394 of 2009
Commissioner of Income Tax I Madurai. .. Appellant in both TCAs
vs
Pioneer Miyagi Chemicals Pvt. Ltd., 23 Vallabhai Road, Chokkikulam, Madurai – 625 002. .. Respondent in both TCAs
Prayer in TCA No.393 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, dated 24.10.2008 in ITA No. 529/Mds/2007.
Prayer in TCA No.394 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, dated 24.10.2008 in ITA No. 530/Mds/2007.
For Appellant : Mr.J.Narayanaswamy Senior Standing Counsel (in both TCAs) For Respondent : Mr.G.Tarun for Mr.A.S.Sriraman (in both TCAs)
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T.C.A.No.393 & 394 of 2009
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing
for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment periods 2002 – 03 (in TCA No. 393 of 2009) and 2003 – 04 (in TCA No. 394 of 2009) and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024.
[A.S.M., J] [G.A.M., J] 06.11.2024
Index:Yes/No Neutral Citation:Yes ssm
T.C.A.Nos.393 & 394 of 2009
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1 provisions across 1 enactments
Commissioner of Income Tax I Madurai
Pioneer Miyagi Chemicals Pvt. Ltd.
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
