The Commissioner Of Income Tax vs M/S.South India Shelters
2024 Latest Caselaw 21044 Mad

Madras High Court

The Commissioner Of Income Tax vs M/S.South India Shelters on 5 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3759


                                                                                T.C.A.Nos.923 & 924 of 2013


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 05.11.2024

                                                           CORAM :

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

                                               T.C.A.Nos.923 & 924 of 2013

                     The Commissioner of Income Tax,
                     Chennai.                                                             .. Appellant
                                                                                        in both TCAs
                                                              vs
                     M/s.South India Shelters,
                     14, Gulmohar Avenue
                     Velacherry Main Road
                     Chennai-600 041.                                                  .. Respondent
                                                                                        in both TCAs

                     Prayer in TCA No. 923 of 2013: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Madras, 'C' Bench, Chennai dated 26.07.2012 in ITA
                     945/Mds/2012 assessment year 2005-06.

                     Prayer in TCA No. 924 of 2013: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Madras, 'C' Bench, Chennai dated 26.07.2012 in ITA
                     946/Mds/2012 assessment year 2008-09.

                                  (In both TCAs)
                                  For Appellant    :       Mr.J.Narayanaswamy
                                                           Senior Standing Counsel

                                  For Respondent   :       Mr.N.Quadir Hoseyn


https://www.mhc.tn.gov.in/judis
                     1/2
                                                                                T.C.A.Nos.923 & 924 of 2013




                                                                       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

2005-06 and 2008-09 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] 05.11.2024 Index:Yes/No Speaking order Neutral Citation:Yes vs

T.C.A.Nos.923 & 924 of 2013

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