Department sought withdrawal of a tax case appeal for assessment year 2003-04 citing low tax effect under Circular No.9 of 2024 dated 17.09.2024. The Madras High Court dismissed the appeal as withdrawn, leaving the question of law open, with no costs.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:3816
T.C.A. No. 986 of 2010
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. 986 of 2010
The Commissioner of Income Tax III Chennai.
.. Appellant
vs
M/s.Pioneer Wincon Ltd. 30/1A Harrington Chamber II Floor, B Block, Abdul Razaq 1st Street, Saidapet, Chennai – 600 015. .. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras B Bench, dated 09.04.2010 in ITA No. 1149/Mds/2008 for assessment year 2003-04.
For Appellant :: Ms.V. Pushpa Senior Standing Counsel
For Respondent :: Mr.A.S.Sriraman
T.C.A. No. 986 of 2010
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
JUDGMENT
(Delivered by Dr. ANITA SUMANTH.,J)
Ms.V. Pushpa, learned Senior Standing Counsel, appearing for the
appellant / Department would submit that 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 the low tax effect per Circular
bearing No.9 of 2024 dated 17.09.2024.
as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 11.11.2024
sl Index:Yes/No Neutral Citation:Yes speaking order
T.C.A.No. 986 of 2010
1 provisions across 1 enactments
The Commissioner of Income Tax III Chennai
M/s. Pioneer Wincon Ltd.
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
