Commissioner Of Income Tax vs M/S.Jeppiar Educational Trust
2024 Latest Caselaw 20146 Mad

Madras High Court

Commissioner Of Income Tax vs M/S.Jeppiar Educational Trust on 24 October, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3665


                                                                         TC. Nos.1340 of 2007 & 607 of 2008


                                  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.No.1340 of 2007 and
                                                 TC.No.607 of 2008

                     Commissioner of Income Tax
                     Chennai                                         .. Appellant in both TCs

                                                             vs

                     M/s.Jeppiar Educational Trust
                     No.12, Ganapathy Street,
                     Royapettah, Chennai-14.                               .. Respondent in both
                     TCs

                     PRAYER in TC.No.1340 of 2007: APPEAL filed under Section 260A of
                     the Income Tax Act, 1961 against order dated 16.03.2007 passed in
                     I.T.A.No.2132/Mds/05 for the Assessment Year 2002-03 on the file of
                     the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
                     PRAYER in TC.No.607 of 2008: APPEAL filed under Section 260A of
                     the Income Tax Act, 1961 against order dated 06.12.2007 passed in
                     I.T.A.No.2305/Mds/06 for the Assessment Year 2000-01 on the file of
                     the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
                                     (In both TCs)
                                     For Appellant       : Mr.J.Narayanaswamy,
                                                           Senior Standing Counsel
                                     For Respondent      : No Appearance
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                                                                           TC. Nos.1340 of 2007 & 607 of 2008




                                                                        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.A.Nos.1340 of 2007 & 607 of 2008 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.No.1340 of 2007 and

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