The Commissioner of Income v. M/S Armour Consultants P Ltd.
Income-tax – Tax Case (Appeals) under Section 260A, Income-Tax Act, 1961
Case brief
What is this about?
Madras High Court, TC(A) Nos.370 and 606 of 2013, decided 27-01-2026 (coram: Dr. Justice Anita Sumanth, author, and Justice Mummineni Sudheer Kumar). Departmental appeals under Section 260A of the Income-Tax Act, 1961 against ITAT Madras 'D' Bench orders dated 02.05.2012 and 08.09.2011 in ITA Nos.296/Mds/2012 and 296/Mds/2009 for assessment years 2006-2007 and 2005-2006, dismissed as withdrawn on the ground of low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs. Neutral citation 2026:MHC:324. Keywords: low tax effect, withdrawal, Section 260A, ITAT, Armour Consultants.
What did the court decide?
Both Tax Case (Appeals) dismissed as withdrawn at the Department's request; questions of law left open to be decided in an appropriate matter; no costs. ¶30-31