Commissioner of Income Tax v. M/S Mainetti India Pvt. Ltd.
Case brief
What is this about?
Section 260A Income-Tax Act appeal dismissed as withdrawn on low tax effect grounds per CBDT Circular No.9 of 2024 dated 17.09.2024; assessment year 2008-09; appellant Commissioner of Income Tax Chennai; respondent M/s Mainetti India Private Limited; impugned ITAT Madras 'D' Bench order dated 23.04.2013 in I.T.A. No.2074/Mds/2012; questions of law left open; no costs; Madras High Court T.C.A. No.531 of 2014; coram Dr. Anita Sumanth J. and Justice Mummini(ni) Sudheer Kumar; dated 20.02.2026; neutral citation 2026:MHC:739.
What did the court decide?
Recording the Department's submission of non-pursuance on account of low tax effect per Circular No.9 of 2024 dated 17.09.2024, this tax case appeal is dismissed as withdrawn, leaving the questions of law open to be decided in an appropriate matter, with no costs. ¶23