The Income Tax Appellate filed an appeal under Section 260A of the Income Tax Act, 1961. The Department sought withdrawal due to low tax effect per a 2024 circular. The High Court dismissed the appeal as withdrawn without costs, leaving the question of law open.
Tax case appeal dismissed as withdrawn; no costs.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:3709
T.C.A.No.841 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.841 of 2013
The Commissioner of Income Tax, Coimbatore.
.. Appellant
vs
Mr.S.Balamurali, 7/53, Nadar Colony, Podanur, Coimbatore – 641 023 .. 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 03.06.2013 in I.T.A.No.1815/Mds/2012.
For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel
For Respondent : Not ready in notice
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T.C.A.No.841 of 2013
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
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 this appeal qua assessment year 2005-2006 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dismissed as withdrawn leaving the question of law open to be decided in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] 04.11.2024
Index:Yes/No Neutral Citation:Yes vs
T.C.A.No.841 of 2013
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1 provisions across 1 enactments
The Commissioner of Income Tax, Coimbatore
Mr.S.Balamurali
ANITA SUMANTH
G. ARUL MURUGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
