An income-tax appeal filed under Section 260A of the Income Tax Act, 1961 was dismissed as withdrawn by the appellant.
The tax case appeal was dismissed as withdrawn with the question of law left open and no costs awarded.
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:3847
T.C.A.No.503 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.503 of 2009
Commissioner of Income Tax Madurai.
.. Appellant
vs
M/s.The Ramco Cements Ltd., (Formerly known as M/s.Madras Cements Ltd.), Ramamanthiram, Rajapalayam-606 117, Virudhunagar District. .. Respondent (Cause title amended vide Court order dated 12.7.2022 made in CMP.7550/2019 in TCA.503/2009)
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 05.12.2008 in I.T.A.No.2363/Mds/2007.
For Appellant : Mr.J.Narayanaswamy Senior Standing Counsel
For Respondent : Ms.P.Elakkiya for Mr.P.J.Rishikesh
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T.C.A.No.503 of 2009
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
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 this appeal qua assessment year 2004-2005 and seeks withdrawal of the same on account of the low tax
effect per Circular bearing No.9 of 2024 dated 17.09.2024.
dismissed as withdrawn leaving the question of law open to be decided in
an appropriate matter. No costs.
[A.S.M., J] [G.A.M., J] 14.11.2024
Index:Yes/No Speaking order Neutral Citation:Yes vs
T.C.A.No.503 of 2009
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1 provisions across 1 enactments
Commissioner of Income Tax Madurai
M/s. The Ramco Cements Ltd.
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
