Commissioner of Income Tax v. M/S India Poultry Farm
Case brief
What is this about?
Tax case appeals T.C.(A) Nos. 124 & 125 of 2013, High Court of Judicature at Madras, decided 01.12.2025 by bench comprising Dr. Justice Anita Sumanth (author) and Mr. Justice P. Dhanabal. Parties: Commissioner of Income Tax, M.G.Road, Chennai (appellant) v. M/s. India Poultry Farm, NSB Road, Trichy, PAN AAAFT 9753D (respondent). Assessment years 2001–2002 and 2002–2003. Appeals under Section 260A of the Income-Tax Act, 1961 against Income Tax Appellate Tribunal 'C' Bench, Chennai orders dated 18.05.2012 in ITA Nos. 234/MDS/2012 & 235/MDS/2012. Counsel: Karthik Ranganathan, Senior Standing Counsel (for appellant/Department); A.S.Sriraman (for respondent). Outcome: appeals dismissed as withdrawn at Department's instance on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024; questions of law left open; no costs. No precedent engaged, no substantive holding — of archival/procedural interest only.