Dismissed¶29

Commissioner of Income Tax v. M/S Computer Graphics Ltd.

Madras HC10 Feb 2026TCA/969/2014

Case brief

AI extract

What is this about?

Madras High Court, 10.02.2026; T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019; Commissioner of Income Tax Central Circle IV[2] v M/s. Computer Graphics Ltd.; appeals under Section 260A of the Income-Tax Act, 1961; challenges to ITAT Madras 'A'/'D' Bench orders ITA No. 476/Mds/2011 (18.11.2011), ITA Nos. 1001/Mds/2009, 359/Mds/2010 and 360/Mds/2010 (30.11.2010); AY 2007-08, 2006-07, 2005-06; dismissed as withdrawn on low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs.

What did the court decide?

All four Tax Case Appeals (T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019) dismissed as withdrawn at the instance of the appellant/Department on account of low tax effect; questions of law left open to be decided in an appropriate matter; no costs. ¶29

Commissioner of Income Tax Vs M/S Computer Graphics Ltd. — Income Tax | Madras HC (2026)

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2026:MHC:546

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T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 10.02.2026

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CORAM :

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE MUMMINENI SUDHEER KUMAR

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T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019

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Commissioner of Income Tax Central Circle IV[2] 108, M.G. Road, Chennai 600 034

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.. Appellant in all appeals

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M/s. Computer Graphics Ltd., Sterling Silver, Nos.24 & 25, Sivaganga Road, off Sterling Road, Nungambakkam, Chennai 34 .. Respondent in all appeals

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Prayer in TCA 969 of 2014: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘A’ Bench dated 18.11.2011 in ITA No. 476/Mds/2011.

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1/4

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https://www.mhc.tn.gov.in/judis

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T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 Prayer in TCA 974 of 2019: Appeal filed under Section 260A of the

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Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 1001/Mds/2009.

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Prayer in TCA 970 of 2019: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 359/Mds/2010.

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Prayer in TCA 972 of 2019: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 360/Mds/2010.

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For Appellant : Mr.D.Prabhu Mukund Arunkumar Senior Standing Counsel For Respondent : Mr.Mahesh Raichandani for M/s. UBR Legal Advocates

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COMMON JUDGMENT

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(Delivered by Dr. ANITA SUMANTH, J.)

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Mr.D.Prabhu Mukund Arunkumar, learned Senior Standing

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Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these appeals qua 2/4

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https://www.mhc.tn.gov.in/judis