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M/S.Take Solutions Ltd vs The Deputy Commissioner Of Income Tax
2025 Latest Caselaw 67 Mad

Citation : 2025 Latest Caselaw 67 Mad
Judgement Date : 1 April, 2025

Madras High Court

M/S.Take Solutions Ltd vs The Deputy Commissioner Of Income Tax on 1 April, 2025

Author: S.S. Sundar
Bench: S.S. Sundar, C. Saravanan
                                                                                      T.C.A.Nos.272 of 2011, etc.

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 01.04.2025

                                                          CORAM :

                                   THE HONOURABLE MR. JUSTICE S.S. SUNDAR
                                                             AND
                                  THE HONOURABLE MR. JUSTICE C. SARAVANAN

                                              T.C.A.Nos.272 of 2011,
                                         436 to 438 of 2014 & 1185 of 2009


                     T.C.A.No.272 of 2011 :

                     M/s.Take Solutions Ltd.,
                     76, Venkatakrishna Road,
                     R.A.Puram,
                     Chennai – 600 028.                                                         ... Appellant

                                                               Vs.

                     The Deputy Commissioner of Income Tax,
                     Company Circle – III (4),
                     Chennai.                                                                 .. Respondent

                     Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act,
                     1961, against the order of the Income Tax Appellate Tribunal “C” Bench,
                     Chennai, in I.T.A.No.1661/Mds/2009, dated 29.09.2010 for AY 2002-03.




                                                             Page 1




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                                                                                     T.C.A.Nos.272 of 2011, etc.




                     T.C.A.No.436 of 2014 :

                     M/s.TAKE Solutions Ltd.,
                     No.8B, Adyar Club Gate Road,
                     Chennai – 600 028.                                                        ... Appellant

                                                              Vs.

                     The Income Tax Officer,
                     Company Ward III (1),
                     Chennai – 600 034.                                                      .. Respondent

                     Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act,
                     1961, against the order of the Income Tax Appellate Tribunal “B” Bench,
                     Chennai, in I.T.A.No.457/Mds/2013, dated 30.09.2013 for AY 2006-07.

                     T.C.A.No.437 of 2014 :

                     M/s.TAKE Solutions Ltd.,
                     No.8B, Adyar Club Gate Road,
                     Chennai – 600 028.                                                        ... Appellant

                                                              Vs.

                     The Income Tax Officer,
                     Company Ward III (1),
                     Chennai – 600 034.                                                      .. Respondent

                     Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act,
                     1961, against the order of the Income Tax Appellate Tribunal “B” Bench,


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                                                                                     T.C.A.Nos.272 of 2011, etc.

                     Chennai, in I.T.A.No.458/Mds/2013, dated 30.09.2013 for AY 2007-08.

                     T.C.A.No.438 of 2014 :

                     M/s.TAKE Solutions Ltd.,
                     No.8B, Adyar Club Gate Road,
                     Chennai – 600 028.                                                        ... Appellant

                                                              Vs.

                     The Income Tax Officer,
                     Company Ward III (1),
                     Chennai – 600 034.                                                      .. Respondent

                     Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act,
                     1961, against the order of the Income Tax Appellate Tribunal “B” Bench,
                     Chennai, in I.T.A.No.459/Mds/2013, dated 30.09.2013 for AY 2008-09.


                     T.C.A.No.1185 of 2009 :

                     M/s.Millenium Infocom Ltd.,
                     (Now merged with TAKE Solutions Ltd.,)
                     No.80/81, MBC Towers, 6th Floor,
                     Alwarpet, Chennai – 18.                                                   ... Appellant

                                                              Vs.

                     The Income Tax Officer,
                     Company Ward III (1),
                     Chennai.                                                                .. Respondent

                     Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act,

                                                            Page 3




https://www.mhc.tn.gov.in/judis            ( Uploaded on: 04/04/2025 01:24:01 pm )
                                                                                             T.C.A.Nos.272 of 2011, etc.

                     1961, against the order of the Income Tax Appellate Tribunal “B” Bench,
                     Chennai, in I.T.A.No.214/Mds/2007, dated 23.05.2008 for AY 2003-04.


                                  For Appellant      :        Mr.Logesh G.
                                                              for Mr.R.Sivaraman
                                                              in all Appeals

                                  For Respondent     :        Mr.J.Narayanasamy
                                                              Senior Standing Counsel
                                                              in T.C.A.Nos.272 of 2011 &
                                                              436 to 438 of 2014

                                                     :        Mr.T.Ravikumar
                                                              Senior Standing Counsel
                                                              in T.C.A.No.1185 of 2009


                                                  COMMON JUDGMENT

(Judgment was delivered by S.S. SUNDAR, J.)

Today, the matters are listed under the caption “for withdrawal” at the

instance of the learned counsel for the appellants. Learned counsel

appearing for the appellants in all the cases submitted that the

appellant/assessee had availed the benefit under the Direct Tax Vivad Se

Vishwas Scheme 2024 and that the appellant has also received Form-II.

Therefore, the learned counsel for the appellant seeks permission of this

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Court to withdraw these Appeals.

2.In view of the submission made by the learned counsel for the

appellants, these Tax Case Appeals are dismissed as withdrawn with liberty

to pursue their applications under the Scheme. No costs.

(S.S.S.R., J.) (C.S.N., J.) 01.04.2025 mkn

Internet : Yes Index : Yes / No Neutral Citation : Yes / No

To

1.The Income Tax Appellate Tribunal, “B” Bench, Chennai.

2.The Income Tax Appellate Tribunal, “C” Bench, Chennai.

3.The Deputy Commissioner of Income Tax, Company Circle – III (4), Chennai.

4.The Income Tax Officer, Company Ward III (1), Chennai – 600 034.

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S.S. SUNDAR, J.

and C. SARAVANAN, J.

mkn

T.C.A.Nos.272 of 2011, 436 to 438 of 2014, 1185 of 2009

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01.04.2025

Page 7

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