The Commissioner Of Income Tax Ii vs M/S.Tamil Nadu State Transport ...
2024 Latest Caselaw 21816 Mad

Madras High Court

The Commissioner Of Income Tax Ii vs M/S.Tamil Nadu State Transport ... on 20 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3899


                                                                T.C.A.Nos.152, 153 & 155 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. 152, 153 & 155 of 2012

                     The Commissioner of Income Tax II,
                     Tiruchirapalli.                                               .. Appellant
                                                     vs

                     M/s.Tamil Nadu State Transport Corporation
                     (Kum Div.I) Limited,Railway Station New Road,
                     Kumbakonam – 612 001                                      .. Respondent
                                                                         in TCA No.152/2012

                     M/s. Tamil Nadu State Transport Corporation
                     (Kum Div.I) Limited, Successor Company to
                     TNSTC (Kum.Div.III), Karaikudi
                     Railway Station New Road,
                     Kumbakonam – 612 001.                                     .. Respondent
                                                                         in TCA No.153/2012

                     M/s. Tamil Nadu State Transport Corporation
                     (Kum Div.I) Limited, Successor Company to
                     TNSTC (Kum.Div.IV),Pudukottai
                     Railway Station New Road,
                     Kumbakonam – 612 001.                                     .. Respondent
                                                                         in TCA No.155/2012

                     Prayer in TCA No.152 of 2012 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal,   Madras   'B'   Bench,    dated    13.06.2011    in    ITA
                     No.1718/Mds/2009.

                     Prayer in TCA No.153 of 2012 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate
                     Tribunal,   Madras   'B'   Bench,    dated    13.06.2011    in    ITA
                     No.1719/Mds/2009.

                     Prayer in TCA No.153 of 2012 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate

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                                                                       T.C.A.Nos.152, 153 & 155 of 2012


                     Tribunal, Madras 'B' Bench, dated 13.06.2011 in MP No. 34/Mds/2011 in
                     ITA No.1721/Mds/2009.

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

                                  For Appellant     :     Mr.J.Narayanaswamy
                                                          Senior Standing Counsel
                                                          (in all TCAs)

                                  For Respondent    :     Mr.A.S.Sriraman
                                                          for Mr.S.Sridhar
                                                          (in all TCAs)


                                                      COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mr.J.Narayanaswamy, 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 2001 – 02 in all the above appeals 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.152, 153 & 155 of 2012

T.C.A.Nos. 152, 153 & 155 of 2012

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