M/S.Sical Logistics Ltd., v. The Commr. Of Income Tax,

2025:MHC:1026 TC(A) Nos.2464 & 2465 of 2006

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) Nos.2464 and 2465 of 2006 M/s Sical Logistics Ltd., South India House, 13, ArmenianStreet, Chennai - 1.

Cause title accepted vide order dated 21.09.2006 made in M.P.No.1 of 2006 in T.C.SR.No.80295 of 2006 .. Appellant in both TC(A)s vs The Commissioner of Income Tax, Chennai.

.. Respondent in both TC(A)s Common Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai in ITA Nos.99 & 100/Mds/2006 for the Assessment Years 2004-05 and 2002-03, dated 23.06.2006. (In both TC(A)s) For Appellant :

Mr.S.Sridhar For Respondent :

Mr.T.Ravikumar Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis

TC(A) Nos.2464 & 2465 of 2006 Dr.ANITA SUMANTH,J.

AND C.KUMARAPPAN,J.

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Learned counsel for the appellant submits that the appellant is availing the on-going Vivad Se Vishwas Scheme and hence does not pursue these appeals relating to assessment years 2004-05 and 2002-03, respectively.

2. Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.

[A.S.M., J] [C.K., J] 22.04.2025 Index:No Speaking Order sl To The Commissioner of Income Tax, Chennai.

TC(A) Nos.2464 & 2465 of 2006 2/2 https://www.mhc.tn.gov.in/judis