The Income-Tax Department voluntarily withdrew the tax case appeal under Section 260A of the Income Tax Act, 1961, citing low tax effect per Circular No. 9 of 2024. The High Court dismissed the appeal as withdrawn but left the underlying question of law open.
Appeal dismissed as withdrawn; question of law left open.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:3710
T.C.A.No.488 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.488 of 2013
The Commissioner of Income Tax, Chennai.
.. Appellant
vs
M/s.NMS Consultancy Private Limited, T11, KG Plaza, 3rd Floor, No.41-44 General Patters Road, Chennai – 600 002. PAN : AACCN3149G
.. Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961
against order of the Income Tax Appellate Tribunal, Madras, 'D' Bench, ,
dated 17.10.2012 in I.T.A.No.1524/Mds/2012.
For Appellant : Ms.V.Pushpa Senior Standing Counsel For Respondent : Mr.R.Sivaraman
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T.C.A.No.488 of 2013
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Ms.V.Pushpa, learned Senior Standing Counsel, appearing for the
appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2008-2009 and seeks 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] 04.11.2024
Index:Yes/No Neutral Citation:Yes vs
T.C.A.No.488 of 2013
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1 provisions across 1 enactments
Commissioner of Income Tax, Chennai
M/s.NMS Consultancy Private Limited
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
