The Commissioner Of Income Tax vs M/S.Scientific Atlanta India Techno ...
2026 Latest Caselaw 334 Mad

Madras High Court

The Commissioner Of Income Tax vs M/S.Scientific Atlanta India Techno ... on 21 January, 2026

Author: Anita Sumanth

Bench: Anita Sumanth

    2026:MHC:220


                                                                                             T.C.A. No.31 of 2014


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 21.01.2026

                                                              CORAM :

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

                                                      T.C.A. No.31 of 2014


                     The Commissioner of Income tax,
                     Chennai.
                                                                                                 .. Appellant

                                                                     vs

                     M/s.Scientific Atlanta India Techno Pvt Ltd.
                     ASV suntech
                     Park No.230A, Old Mahabalipuram road,
                     No.148 Oggiam, Thoraipakkam,
                     Chennai - 600 096.
                                                                                               .. Respondent


                     Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961

                     against the order of the Income Tax Appellate Tribunal Madras ‘D’

                     Bench, Chennai dated 10.01.2011 in I.T.A. No.1821/Mds/2010.


                                  For Appellant      :         Dr.S,Sathiya Narayanan
                                                               Senior Standing Counsel

                                  For Respondent     :         No Appearance

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                                                                                                  T.C.A. No.31 of 2014


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


                                                        JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

Dr.S.Sathiya Narayanan, 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

2002-03 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 questions of law open to be decided

in an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 21.01.2026 Index:Yes/No Neutral Citation:Yes Speaking order vs

To The Income Tax Appellate Tribunal Madras ‘D’ Bench, Chennai.

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