Commissioner Of Income Tax vs Shri K Senthamilselvan
2024 Latest Caselaw 21154 Mad

Madras High Court

Commissioner Of Income Tax vs Shri K Senthamilselvan on 6 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3784


                                                                     T.C.A.Nos.1358, 1359 & 1362 of 2009


                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                       DATED: 06.11.2024

                                                           CORAM :

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

                                             T.C.A.Nos.1358, 1359 & 1362 of 2009

                     Commissioner of Income Tax
                     Salem.                                                                .. Appellant
                                                                                            in all TCAs
                                                              vs

                     Shri K Senthamilselvan
                     60, Palkara Kuppannan Kadu
                     Tiruchengode 637 211                                            .. Respondent
                                                                   in TCA Nos. 1358 & 1359 of 2009
                     Smt S.Bakkiam
                     60, Palkara Kuppannan Kadu
                     Tiruchengode 637 211                                             .. Respondent
                                                                             in TCA No.1362 of 2009

                     Prayer in TCA No.1358 of 2009: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 113/Mds/2005 for
                     block assessment period 1.4.1995 to 31.10.2001.

                     Prayer in TCA No.1359 of 2009: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 123/Mds/2005 for
                     block assessment period 1.4.1995 to 31.10.2001.

                     Prayer in TCA No.1362 of 2009: Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Chennai, D Bench, dated 30.01.2009 in IT(SS) A No. 122/Mds/2005 for
                     block assessment period 1.4.1995 to 31.10.2001.

                                  For Appellant    :      Mr.Karthik Ranganathan
                                                          Senior Standing Counsel (in all TCAs)

                                  For Respondent   :      Mr.G.Asokapathy
                                                          for M/s. Pass Associates
                                                          (in all TCAs)

https://www.mhc.tn.gov.in/judis
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                                                                         T.C.A.Nos.1358, 1359 & 1362 of 2009




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



                                                        COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mr.Karthik Ranganathan, learned Senior Standing Counsel,

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

Tax Department does not wish to pursue these appeals qua block

assessment period 1.4.1995 to 31.10.2001 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] 06.11.2024 Index:Yes/No Neutral Citation:Yes ssm

T.C.A.Nos.1358, 1359 & 1362 of 2009

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