The High Court of Madras dismissed an appeal filed by the Commissioner of Income Tax against an ITAT order. The appeal was treated as withdrawn because the Department no longer wished to pursue the matter, citing a circular indicating low tax effect.
Tax case appeal dismissed as withdrawn.
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:3886
T.C.A.No.937 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.937 of 2009
The Commissioner of Income Tax Circle, V, Chennai – 34.
.. Appellant
vs
M/s.Sarada Binding Works, No.197, Arcot Road, Vadapalani, Chennai – 26. .. Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai
dated 20.03.2009 in I.T.A.No.524/Mds/2008.
For Appellant : Mr.J.Narayanaswamy Senior Standing Counsel For Respondent : No Appearance
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T.C.A.No.937 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dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 18.11.2024
Index:Yes/No Speaking order Neutral Citation:Yes vs
T.C.A.No.937 of 2009
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1 issue framed by the court
Whether an Income-Tax Department appeal filed under Section 260A of the Income Tax Act, 1961, dismissed as withdrawn because the Department did not wish to pursue it due to low tax effect.
1 provisions across 1 enactments
Commissioner of Income Tax Circle, V, Chennai
M/s. Sarada Binding Works, Chennai
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
