The Commissioner Of Income Tax vs M/S. Sae India Ltd
2024 Latest Caselaw 21814 Mad

Madras High Court

The Commissioner Of Income Tax vs M/S. Sae India Ltd on 20 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3897


                                                             T.C.A.Nos.384, 385 of 2008 & 236 of 2012


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 20.11.2024

                                                     CORAM :

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

                                     T.C.A.Nos. 384, 385 of 2008 & 236 of 2012

                     T.C.A.Nos.384 & 385 of 2008

                     The Commissioner of Income Tax,
                     Chennai – 600 034. .                                               .. Appellant
                                                        vs

                     M/s. SAE India Ltd.,
                     (now known as RPG Transmission Lines Ltd)
                     29 & 30, Community Commercial Centre,
                     Besant Lok, Vasant Vihar
                     New Delhi – 57.                                                 .. Respondent

                     T.C.A.No.236 of 2012

                     Commissioner of Income Tax
                     Chennai.                                                           .. Appellant
                                                      vs
                     M/s. RPG Transmission Ltd.,
                     (now known as KEC International Ltd),
                     DLT Infinity Tower B,
                     7th Floor, DLF City, Phase II,
                     Gurgaon – 122 002.                                              .. Respondent

                     Prayer in TCA No.384 of 2008 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Madras 'A' Bench, dated 08.11.2004 in ITA No.13/Mds/98.

                     Prayer in TCA No.385 of 2008 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Madras 'A' Bench, dated 08.11.2004 in ITA No.14/Mds/98.

                     Prayer in TCA No. 236 of 2012 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal, Madras 'C' Bench, dated 30.03.2012 in ITA No.944/Mds/2011.


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                                                                 T.C.A.Nos.384, 385 of 2008 & 236 of 2012


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

                                  For Appellant     :     Mr.T.Ravikumar
                                                          Senior Standing Counsel
                                                          (in all TCAs)

                                  For Respondent    :     Mr.R.Vijayaraghavan
                                                          for M/s.Subharaya Aiyar
                                                          Padmanabhan & Ramamani
                                                          (in all TCAs)


                                                      COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mr.T.Ravikumar, learned Senior Standing Counsel, appearing for

the appellant/Department would submit that the Income-Tax

Department does not wish to pursue these appeal qua assessment

years 1993 – 94 (in TCA No. 384/08), 1994 – 95 (in TCA No.385/08)

and 2006 – 07 (in TCA No.236/12) 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] 20.11.2024 Index:Yes/No Neutral Citation:Yes ssm

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

T.C.A.Nos.384, 385 of 2008 & 236 of 2012

T.C.A.Nos. 384, 385 of 2008 & 236 of 2012

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