Income Tax Department withdrew three tax case appeals for assessment years 1994-95, 1995-96 and 1996-97 owing to low tax effect per Circular No.9 of 2024. Appeals dismissed as withdrawn with the question of law left open. No costs.
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:3948
T.C.A.Nos.658, 659 & 660 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.Nos. 658, 659 & 660 of 2009
Commissioner of Income Tax Salem. .. Appellant in all TCAs
vs
P.Sengottaiyan Prop : Barath Sago Factory Sarvoy Post, Attur. .. Respondent in all TCAs
Prayer in TCA No.658 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.643/Mds/2005.
Prayer in TCA No.659 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.642/Mds/2005.
Prayer in TCA No.660 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.644/Mds/2005.
For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel (in all TCAs)
For Respondent : Died (Steps Due)
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T.C.A.Nos.658, 659 & 660 of 2009
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)
Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the IncomeTax Department does not wish to pursue these appeals qua assessment years 1994 - 95 (in TCA No.658/09), 1996 - 97 (in TCA No.659/09) and 1995 - 96 (in TCA No.660/09) 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] 22.11.2024
Index:Yes/No Neutral Citation:Yes ssm
T.C.A.Nos. 658, 659 & 660 of 2009
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1 provisions across 1 enactments
Commissioner of Income Tax Salem
P.Sengottaiyan Prop : Barath Sago Factory
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
