Judgment · High Court
Case at a glance
Outcome
Withdrawn
Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter
Provisions considered
- Income Tax Act, 1961 s. 260A
Key paragraphs
- Para 44. Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] [G.A.M., J] 29.10.2024Index: Yes/NoNeutral Citation: Yes speaking order sl T.C.A.No. 642 of 2014
Judgment
T.C.A. No. 642 of 2014IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.10.2024CORAM :THE HONOURABLE DR.JUSTICE ANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGANT.C.A.No. 642 of 2014 Commissioner of Income Tax, Chennai. .. AppellantvsM/s.Bhaktvatalam Memorial Trust, No.14, 31st Street, Periyar Nagar, Korattur, Chennai – 600 080. .. RespondentPrayer in T.C.A.No. 642 of 2014 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras D Bench, dated 20.12.2013 in ITA No. 1814/Mds/2012.For Appellant::Ms.V. PushpaSenior Standing CounselFor Respondent::Mr.A.S. SriramanDR. ANITA SUMANTH.,J. https://www.mhc.tn.gov.in/judis T.C.A. No. 642 of 2014andG. ARUL MURUGAN.,J. JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J)This matter has been listed under the caption 'For Being Mentioned'.
The judgment dated 15.10.2024 is recalled and separate orders in each appeal are passed as specifically sought.
Ms.V. Pushpa, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue the appeal relating to assessment year 2009-2010 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.5/2024 dated 15.03.2024.
Operative part
Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] [G.A.M., J] 29.10.2024Index: Yes/NoNeutral Citation: Yes speaking order sl T.C.A.No. 642 of 2014
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 260A.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.