Commissioner of Income Tax v. M/S B.L.Steels
Case brief
What is this about?
Madras High Court, T.C.(A) No.106 of 2013, decided 20.02.2026 (neutral citation 2026:MHC:738). Commissioner of Income tax, Chennai (appellant, Mr.J.Narayanasamy Senior Standing Counsel) vs M/s B.L.Steels, Chennai (respondent, Mr.H.Yeshwanth Kumar). Section 260A Income-Tax Act 1961 appeal against ITAT Madras ‘B’ Bench order dated 19.07.2012 in I.T.A. No.637/Mds/2012; assessment year 2008-09; dismissed as withdrawn for low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs. Bench: Dr. Justice Anita Sumanth (delivered the judgment) with Mr. Justice Mummineni Sudheer Kumar.
What did the court decide?
Recording the Income-Tax Department's submission that it did not wish to pursue the appeal qua assessment year 2008-09 on account of low tax effect, per Circular No.9 of 2024 dated 17.09.2024, the Court dismissed the tax case appeal as withdrawn.