M/S.Madras Cements Ltd vs The Deputy Commissioner Of Income Tax
2024 Latest Caselaw 20132 Mad

Madras High Court

M/S.Madras Cements Ltd vs The Deputy Commissioner Of Income Tax on 24 October, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3662


                                                                              TC.Nos.2632 & 2633 of 2006




                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED: 24.10.2024

                                                         CORAM :

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

                                             TC.Nos.2632 & 2633 of 2006


                     M/s.Madras cements Ltd.
                     98A, Dr.Radhakrishnan Salai,
                     Mylapore, Chennai-600 004.                      .. Appellant in both TCs

                                                             vs


                     The Deputy Commissioner of Income Tax,
                     Circle 1, VirudhuNagar I.              .. Respondent in both TCs

                     COMMON PRAYER : APPEALS filed under Section 260A of the
                     Income Tax Act, 1961 against order dated 07.07.2006 passed in
                     I.T.A.Nos.955/MDS/2004 and 956/MDS/2004 for the Assessment Years
                     1999-2000 and 2000-2001 on the file of the Income Tax Appellate
                     Tribunal, Madras 'A' Bench, Chennai.
                                     (In both TCs)
                                     For Appellant       : Mr.P.J.Rishikesh

                                     For Respondent      : Mr.J.Narayanaswamy,
                                                           Senior Standing Counsel



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                                                                             TC.Nos.2632 & 2633 of 2006




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

                                                  COMMON JUDGMENT

(Order of the Court was made by Dr.ANITA SUMANTH.,J)

Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing

for the Income-Tax Department submits that the matter is hit by low tax

effect per Circular bearing No.9 of 2024 dated 17.09.2024. Recording the

same, T.C. Nos.2632 & 2633 of 2006 are dismissed. No costs.

[A.S.M., J] [G.A.M., J] 24.10.2024 Index:Yes/No Speaking order Neutral Citation:Yes vs

To

The Deputy Commissioner of Income Tax, Circle 1, VirudhuNagar I.

TC.Nos.2632 & 2633 of 2006

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