Commissioner v. M/S Jeppiar

2024:MHC:3665 TC. Nos.1340 of 2007 & 607 of 2008

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.10.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN TC.No.1340 of 2007 and TC.No.607 of 2008 Commissioner of Income Tax Chennai .. Appellant in both TCs vs M/s.Jeppiar Educational Trust No.12, Ganapathy Street, Royapettah, Chennai-14.

.. Respondent in both TCs PRAYER in TC.No.1340 of 2007: APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 16.03.2007 passed in I.T.A.No.2132/Mds/05 for the Assessment Year 2002-03 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. PRAYER in TC.No.607 of 2008: APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 06.12.2007 passed in I.T.A.No.2305/Mds/06 for the Assessment Year 2000-01 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. (In both TCs) For Appellant : Mr.J.Narayanaswamy, Senior Standing Counsel For Respondent : No Appearance https://www.mhc.tn.gov.in/judis 1/2

TC. Nos.1340 of 2007 & 607 of 2008 DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J COMMON JUDGMENT (Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the Income-Tax Department does not wish to pursue these appeals and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2.Hence, keeping the question of law alive for determination in an appropriate case, T.C.A.Nos.1340 of 2007 & 607 of 2008 are dismissed as withdrawn. No costs.

[A.S.M., J] [G.A.M., J] 24.10.2024 Index:Yes/No Speaking order vs TC.No.1340 of 2007 and TC.No.607 of 2008 https://www.mhc.tn.gov.in/judis 2/2