The Special Bench allowed the withdrawal of the Income-Tax Appellate Tribunal appeal by the appellant on account of low tax effect, dismissing the matter while leaving the legal question open for a future appropriate case.
The appeal was dismissed as withdrawn; the question of law was left open for decision in an appropriate case.
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.
T.C.A. No.849 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED:11.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A. No. 849 of 2013
The Commissioner of Income Tax, Chennai ..Appellant
Vs.
M/s. Digivision Electronics Ltd., 4, Morrison fourth Street, Alandur, Chennai – 600 016. .. Respondent
Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 09.09.2011 in ITA No. 1929/Mds/2010.
For Appellant : Mr.T. Ravikumar For Respondent : Mr.G. Tarun for Mr.A.S. Sriraman
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T.C.A. No.849 of 2013
DR. ANITA SUMANTH.,J.
and G. ARUL MURUGAN.,J.
JUDGMENT
(Delivered by Dr. ANITA SUMANTH.,J)
Mr.T. Ravikumar, learned counsel appearing for the Income-Tax
Department does not wish to pursue the appeal relating to assessment year 2003-2004 and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. Hence T.C.A.No. 849 of 2013 stands dismissed as withdrawn leaving the question of law open for decision in an appropriate case. No costs.
[A.S.M., J] [G.A.M., J] 11.11.2024
Index:Yes/No Neutral Citation:Yes/No nv
T.C.A.No. 849of 2013
2/2
1 provisions across 1 enactments
Commissioner of Income Tax, Chennai
M/s. Digivision Electronics Ltd.
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
