Commissioner Of Income Tax vs The Madras Medical Mission
2024 Latest Caselaw 20780 Mad

Madras High Court

Commissioner Of Income Tax vs The Madras Medical Mission on 23 October, 2024

Author: S.M.Subramaniam

Bench: S.M.Subramaniam, V.Sivagnanam

                                                                   T.C.A.Nos.987, 989, 991 & 993 of 2014

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED : 23.10.2024

                                                    CORAM :


                     THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
                                                      AND
                          THE HONOURABLE MR. JUSTICE V.SIVAGNANAM

                                       T.C.A.Nos.987, 989, 991 & 993 of 2014

                Commissioner of Income Tax
                Central – III,
                108, Nungambakkam High Road,
                Chennai – 600 034.                                          ... Appellant
                                                                                in all T.C.As

                                                       Vs.

                The Madras Medical Mission,
                1st Floor, No.4-A, Dr.JJ Nagar,
                Mogappair, Chennai 600 037.
                PAN: AAA TT 0433 G.                                         ... Respondent
                                                                                in all T.C.As

                Common Prayer: Tax Case Appeals filed under Section 260A of the Income
                Tax Act, 1961, against the common order dated 30.06.2012 passed in
                I.T.A.Nos.1149 to 1152/MDS/2010 for the Assessment Years 2003 – 2004,
                2004 – 2005, 2006 – 2007 and 2008 – 2009 on the file of the Income Tax
                Appellate Tribunal, 'A' Branch, Chennai.



                 Page 1 of 4
https://www.mhc.tn.gov.in/judis
                                                                     T.C.A.Nos.987, 989, 991 & 993 of 2014




                                   For Appellant         : Ms.V.Pushpa
                                                           Senior Standing Counsel
                                                           [For Income Tax]
                                                           (in all T.C.As)

                                   For Respondent        : Mr.G.Bhaskar
                                                           For Mr.N.Muthukumar
                                                           (in all T.C.As)


                                              COMMON JUDGMENT

[Judgment was delivered by S.M.SUBRAMANIAM, J.]

Ms.V.Pushpa, learned Standing Counsel appearing on behalf of the

appellant seeks permission of this Court to withdraw this appeal. The reason

is that tax effect is lesser than the limit fixed for appeal before the High Court

under Circular No.5 dated 15.03.2024.

2. Under Circular, the limit fixed is Rs.1/- crore. In view of the above

reasons, the present Tax Case Appeals stand dismissed as withdrawn.

                                                                 [S.M.S., J.]       [V.S.G., J.]
                                                                            23.10.2024

                Jeni
                Index : Yes
                Neutral Citation : Yes

https://www.mhc.tn.gov.in/judis T.C.A.Nos.987, 989, 991 & 993 of 2014

Speaking order / Non-speaking order

To

The Income Tax Appellate Tribunal, 'A' Branch, Chennai.

https://www.mhc.tn.gov.in/judis T.C.A.Nos.987, 989, 991 & 993 of 2014

S.M.SUBRAMANIAM, J.

AND V.SIVAGNANAM, J.

Jeni

T.C.A.Nos.987, 989, 991 & 993 of 2014

23.10.2024

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