Commissioner Of Income Tax vs M/S. Padhanilam Welfare Trust
2024 Latest Caselaw 21836 Mad

Madras High Court

Commissioner Of Income Tax vs M/S. Padhanilam Welfare Trust on 21 November, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3908


                                                                           T.C.A.Nos.360, 361 & 362 of 2013


                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                           DATED: 21.11.2024

                                                               CORAM :

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

                                                  T.C.A.Nos. 360, 361 & 362 of 2013


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

                     M/s. Padhanilam Welfare Trust
                     Velaudham Pillai Memorial Hospital
                     Padanilam, Kulasekaram.                                               .. Respondent
                                                                                               in all TCAs


                     Prayer in TCA No.360 of 2013 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Madras 'A' Bench, dated 19.6.2012 in ITA No.1770/Mds/2011.

                     Prayer in TCA No.361 of 2013 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Madras 'A' Bench, dated 19.6.2012 in ITA No.1771/Mds/2011.

                     Prayer in TCA No. 362 of 2013 : Appeal filed under Section 260A of the
                     Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal,
                     Madras 'A' Bench, dated 19.6.2012 in ITA No.1772/Mds/2011.



                                  For Appellant        :      Mrs.V.Pushpa
                                                              Senior Standing Counsel
                                                              (in all TCAs)

                                  For Respondent       :      Ms.Vandana Vyas
                                                              for Mr.R.Sivaraman
                                                              (in all TCAs)



https://www.mhc.tn.gov.in/judis
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                                                                        T.C.A.Nos.360, 361 & 362 of 2013



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

                                                      COMMON JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mrs.V.Pushpa, 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 2006 -07 (in

TCA No. 360/13), 2007 – 08 (in TCA No.361/13) and 2008 – 09 (in TCA

No.362/13) 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] 21.11.2024 Index:Yes/No Neutral Citation:Yes ssm

T.C.A.Nos. 360, 361 & 362 of 2013

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