Commissioner of Income Tax v. Merit International Education
Income Tax – Appeal under Section 260A of the Income Tax Act, 1961
Case brief
What is this about?
Madras High Court, TCA No. 423 of 2013, decided 23-02-2026 by Dr. Justice Anita Sumanth and Justice Mummineni Sudheer Kumar. Commissioner of Income Tax, Chennai appealed under Section 260A of the Income Tax Act, 1961 against the ITAT Madras 'D' Bench order dated 11.01.2013 in I.T.A.No.35/mds/2012 for assessment year 2003-04 concerning Merit International Education Foundations. The respondent, though served, did not appear. The Department's Senior Standing Counsel submitted that the appeal was not being pursued qua assessment year 2003-04 owing to low tax effect, per Circular No.9 of 2024 dated 17.09.2024. The Court dismissed the appeal as withdrawn, expressly leaving the questions of law open, and made no order as to costs. No merits adjudication, no precedent treatment, no monetary award.
What did the court decide?
The Tax Case (Appeal) is dismissed as withdrawn at the request of the Income-Tax Department, which did not wish to pursue the appeal qua assessment year 2003-04 on account of low tax effect per Circular No.9 of 2024 dated 17.09.2024, leaving the questions of law open to be decided in an appropriate matter, with no costs.