Commissioner of Income TAX-11 v. M/S.Wagner Biro Austria
Case brief
What is this about?
Madras High Court tax case appeals T.C.A. Nos.18 of 2015 & 436 of 2005, decided 24.02.2026 by Dr. Justice Anita Sumanth (author) with Justice Mummineni Sudheer Kumar; appellants: Commissioner of Income Tax II / Commissioner of Income Tax, Thrichy II (counsel Mr.Mahalingam, Senior Standing Counsel); respondents: M/s Wagner Biro Austria by agent BHEL, Tiruchirapalli (counsel Mr.R.Vijayaraghavan for M/s.Subbraraya Aiyar Padmanabhan). Filed under Section 260A of the Income-Tax Act, 1961 against ITAT Madras 'C' Bench order dated 13.07.2004 in I.T.A. No.1686/Mds/1998 and ITAT Madras 'A' Bench order dated 23.5.2003 in I.T.A. No.1266/Mds/1995; relates to assessment year 1991-92. Dismissed as withdrawn owing to low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs; no precedents engaged and no monetary quantum stated.
What did the court decide?
Withdrawal of both appeals permitted; dismissed as withdrawn with questions of law left open; no costs ordered.