The Commissioner Of Income Tax I vs M/S.Trichy Steel Rolling Mills Pvt Ltd
2024 Latest Caselaw 20938 Mad

Madras High Court

The Commissioner Of Income Tax I vs M/S.Trichy Steel Rolling Mills Pvt Ltd on 4 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

                                                                             T.C.A.Nos.347, 348 & 349 of 2011


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 04.11.2024

                                                           CORAM :

                                   THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                     and
                                  THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

                                     T.C.A.Nos.347, 348 & 349 of 2011
                     The Commissioner of Income Tax I,
                     Tiruchirapalli.                                                        .. Appellant
                                                                                            in all TCAs
                                                        vs
                     M/s.Trichy Steel Rolling Mills Pvt Ltd.,
                     P.B.603, Senthannipuram,
                     Tiruchirapalli.                                                     .. Respondent
                                                                                            in all TCAs

                     Prayer in TCA No. 347 of 2011: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 644/Mds/2010
                     assessment year 2002-03.
                     Prayer in TCA No. 348 of 2011: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 645/Mds/2010
                     assessment year 2003-04.
                     Prayer in TCA No. 349 of 2011: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 646/Mds/2010
                     assessment year 2004-05.

                                  For Appellant    :       Mr.J.Narayanaswamy
                                                           Senior Standing Counsel
                                                           (in all TCA's)

                                  For Respondent   :       Mr.A.S.Sriraman
                                                           (in all TCA's)
https://www.mhc.tn.gov.in/judis
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                                                                             T.C.A.Nos.347, 348 & 349 of 2011




                                                                       DR. ANITA SUMANTH.,J.
                                                                                        and
                                                                        G. ARUL MURUGAN.,J.



                                                  COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mr.J.Narayanasamy, learned Senior Standing Counsel, appearing

for the appellant/Department would submit that the Income-Tax

Department does not wish to pursue these appeals qua assessment years

2002-03, 2003-04 & 2004-05 and seek withdrawal of the same on

account of the low tax effect per Circular bearing No.9 of 2024 dated

17.09.2024.

2. Recording the aforesaid submission, these tax case appeals are

dismissed as withdrawn leaving the question of law open to be decided in

an appropriate matter. No costs.

[A.S.M., J] [G.A.M., J] 04.11.2024 Index:Yes/No Neutral Citation:Yes/No vs

T.C.A.Nos.347, 348 & 349 of 2011

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