The Commissioner of Income Tax v. M/S Tajmahal Agro Industries
Case brief
What is this about?
TCA No. 505 of 2012; High Court of Judicature at Madras; decided 11-12-2025; Commissioner of Income Tax, Chennai (appellant) v. M/s.Tajmahal Agro Industries P Ltd. (respondent); appeal under Section 260A of the Income-Tax Act, 1961 against ITAT Madras 'B' Bench order dated 18.05.2012 in ITA No.580/Mds/2012; assessment year 2002-03; appeal dismissed as withdrawn on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024; questions of law left open; no costs; advocates J.Narayanaswamy (Senior Standing Counsel) and S.Sridhar; Neutral Citation 2025:MHC:2839.
What did the court decide?
Recording the Department's submission, this Tax Case (Appeal) is dismissed as withdrawn, leaving the questions of law open to be decided in an appropriate matter, with no costs. ¶27-28