Commissioner Of Income Tax vs M/S.The Ramco Cements Ltd
2024 Latest Caselaw 20140 Mad

Madras High Court

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

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3663


                                                                              TC.Nos.1103 & 1146 of 2007


                                  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.1103 & 1146 of 2007

                     Commissioner of Income Tax
                     Madurai                                         .. Appellant in both TCs

                                                             vs

                     M/s.The Ramco Cements Ltd,
                     (formerly known as M/s.Madras Cements Ltd.)
                     “Ramamandiram” Rajapalayam-626 117,
                     Virudhunagar Dist.                         .. Respondent in both TCs
                     (Cause title amended vide order dated 12.7.2022
                       made in CMP.7539 of 2019 in TC.Nos.1103 & 1146/2007)

                     PRAYER in TC.No.1103 of 2007: APPEAL filed under Section 260A of
                     the Income Tax Act, 1961 against order dated 26.12.2002 passed in
                     I.T.A.Nos.872/M/2000, 1960 & 2074/M/97, 2152/M/97 for the
                     Assessment Year 1994-95 on the file of the Income Tax Appellate
                     Tribunal, Madras 'C' Bench, Chennai.
                     PRAYER in TC.No.1146 of 2007: APPEAL filed under Section 260A of
                     the Income Tax Act, 1961 against order dated 29.12.2006 passed in
                     I.T.A.Nos.1378/Mds/2002 for the Assessment Year 1996-97 on the file
                     of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.
                                     (In both TCs)
                                     For Appellant       : Mr.J.Narayanaswamy,
                                                           Senior Standing Counsel
                                     For Respondent      : Not ready in Notice


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                                                                                TC.Nos.1103 & 1146 of 2007


                                                                        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 does not wish to pursue these appeals

and seeks withdrawal of the same on account of low tax effect per

Circular bearing No.9 of 2024 dated 17.09.2024.

2.Hence, keeping the question of law alive for determination in an

appropriate case, T.C. Nos.1103 & 1146 of 2007 are dismissed as

withdrawn. No costs.

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

TC.Nos.1103 & 1146 of 2007

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