Commissioner of Income Tax v. M/S Best&Crompton
Income-Tax – Appeal under Section 260A of the Income-Tax Act, 1961
Case brief
What is this about?
Madras High Court, T.C.(A) No. 213 of 2014, decided 09.01.2026 by Dr. Justice Anita Sumanth and Justice Mummineni Sudheer Kumar. Departmental appeal under Section 260A of the Income-Tax Act, 1961 by Commissioner of Income Tax, Chennai against ITAT Madras 'B' Bench order dated 09.08.2012 in ITA No. 803/Mds/2012 concerning assessment year 2008-09 against M/s. Best & Crompton Engg. Limited. Appeal dismissed as withdrawn on account of low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs. No merits decided.
What did the court decide?
Tax case appeal dismissed as withdrawn at the request of the Income-Tax Department on account of low tax effect; questions of law left open; no costs. ¶21