Commissioner Of Income Tax vs M/S.Pandhanilam Welfare Trust
2024 Latest Caselaw 20547 Mad

Madras High Court

Commissioner Of Income Tax vs M/S.Pandhanilam Welfare Trust on 29 October, 2024

Author: Anita Sumanth

Bench: Anita Sumanth

    2024:MHC:3727



                                                                    T.C.A.Nos.356 to 359 of 2013

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 29.10.2024

                                                     CORAM :

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

                                           T.C.A.Nos. 356 to 359 of 2013

                     Commissioner of Income Tax,
                     Chennai.                                                ..Appellant in all
                                                                             the appeals
                                                           vs
                     M/s.Pandhanilam Welfare Trust,
                     Velaudham Pillai Memorial Hospital,
                     Padanilam,
                     Kulasekaram.                                          .. Respondent in all
                                                                                    the appeals

                     Common Prayer: 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. 1766, 1767, 1768,
                     1769/Mds/2011/Mds/2011.

                           Appeal          For Appellant           For Respondent
                           Number
                           T.C.A.Nos.    Ms.V.Pushpa             Mr.R.Sivaraman
                           356, 357, 358 Senior Standing Counsel
                           & 359 of 2013




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                                                                         T.C.A.Nos.356 to 359 of 2013

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

(Delivered by Dr. ANITA SUMANTH.,J) These matters have been listed under the caption 'For Being

Mentioned'.

2. The common judgment dated 15.10.2024 is recalled and

separate orders in each appeal are passed as specifically sought.

3. Ms.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 relating to assessment

years 2002-2003, 2003-2004, 2004-2005 & 2005-2006 respectively and

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

Circular bearing No.5/2024 dated 15.03.2024.

4. 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] 29.10.2024 Index:Yes/No Neutral Citation:Yes Speaking order sl T.C.A.Nos. 356 to 359 of 2013

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