Commissioner Of Income Tax vs Tata International Limited
2026 Latest Caselaw 269 Mad

Madras High Court

Commissioner Of Income Tax vs Tata International Limited on 20 January, 2026

Author: Anita Sumanth

Bench: Anita Sumanth

    2026:MHC:198


                                                                                                  T.C.A.No.133 of 2014


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 20.01.2026

                                                             CORAM :

                              THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                and
                            THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER
                                              KUMAR

                                                    T.C.A.No. 133 of 2014

                     Commissioner of Income Tax,
                     Vellore.                                                                    .. Appellant

                                                                    vs

                     Tata International Limited
                     A Company incorporated under the
                     Companies Act, 1956
                     having its registered office at 7th Floor,
                     Trent House, G Block, Plot No.C-60,
                     Beside Citi Bank, Bandra Kurla Complex,
                     Bandra – E, Mumbai – 400 051.

                     (sole respondent amended vide
                     order dated 01.03.2011 made in
                     CMP No. 22410/2018 in TCA No. 133/14
                     by MDJ & TVTSJ)                                                        .. Respondent

                     Prayer : Appeal filed under Section 260A of the Income-Tax Act against
                     the order of the Income-Tax Appellate Tribunal, Madras ‘C’ Bench, dated
                     24.08.2011 in ITA No. 650/Mds/2011 for assessment year 2001 – 02.

                                  For Appellant     :         Mr.Prabhu Mukunth Arunkumar
                                                              Senior Standing Counsel

                                  For Respondents :           Mr.Suhrith Parthasarathy

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                                                                                                  T.C.A.No.133 of 2014


                                                                        DR. ANITA SUMANTH,J.
                                                                                        and
                                                                 MUMMINENI SUDHEER KUMAR,J.

                                                        JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Mr.Prabhu Mukunth Arunkumar, learned Senior Standing Counsel,

appearing for the appellant / Department would submit that the Income-

Tax Department does not wish to pursue this appeal qua assessment year

2001-02 and seeks withdrawal of the same on account of low tax effect,

per Circular bearing No.9 of 2024 dated 17.09.2024.

2. Recording the aforesaid submissions, this tax case appeal is

dismissed as withdrawn leaving the question of law open to be decided in

an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 20.01.2026 Index:Yes/No Neutral Citation:Yes ssm

To

1. The Commissioner of Income Tax, Vellore.

2.The Income-Tax Appellate Tribunal, Madras ‘C’ Bench, Chennai.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/01/2026 01:45:24 pm )