Commissioner Of Income Tax I vs Ms.Visalakshi Anandakumar
2024 Latest Caselaw 20942 Mad

Madras High Court

Commissioner Of Income Tax I vs Ms.Visalakshi Anandakumar on 4 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3717


                                                                                     T.C.A.No.371 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.No.371 of 2011

                     Commissioner of Income Tax I
                     Tiruchirapalli.                                                        .. Appellant


                                                               vs


                     Ms.Visalakshi Anandakumar
                     Power of Attorney to
                     K.Shanmugham
                     7, Stone Link Avenue,
                     R.A.Puram,
                     Chennai – 600 028.                                                  .. Respondent



                     Prayer         : Appeal filed under Section 260A of the Income Tax Act, 1961

                     against order of the Income Tax Appellate Tribunal, Chennai B Bench,

                     dated 16.12.2010 in ITA 102/Mds/2010 assessment year 2002 - 03.



                                  For Appellant    :       Mr.J.Narayanaswamy
                                                           Senior Standing Counsel

                                  For Respondent   :       No appearance




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                                                                                   T.C.A.No.371 of 2011




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



                                                          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 this appeal qua assessment year 2002-2003 and

seeks 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, this tax case appeal is

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 ssm

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