Commissioner v. Sri Raghubir Singh
Case brief
What is this about?
T.C.(A) No. 918 of 2007; High Court of Judicature at Madras; decision date 03.12.2025; bench: Dr. Justice Anita Sumanth (author), Justice Mummineni Sudheer Kumar; appellant: Commissioner of Income Tax, Chennai (counsel S. Sathiya Narayanan, Senior Standing Counsel); respondent: Sri Raghubir Singh, 67 Linghi Chetty Street, Chennai (counsel N. V. Balaji); appeal under Section 260A of the Income-Tax Act, 1961 against ITAT Madras 'B' Bench order dated 25.01.2007 in ITA No. 745/MDS/2005; assessment year 2002-2003; dismissed as withdrawn on account of low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs.
What did the court decide?
Recording the Department's submission that it sought withdrawal of the appeal qua assessment year 2002-2003 on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024, the Court dismissed the tax case appeal as withdrawn, leaving the questions of law open to be decided in an appropriate matter, with no costs.