Commissioner Of Income Tax v. M/S.The Ramco Cements Ltd

2024:MHC:3847 T.C.A.No.503 of 2009

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.No.503 of 2009 Commissioner of Income Tax Madurai.

.. Appellant vs M/s.The Ramco Cements Ltd., (Formerly known as M/s.Madras Cements Ltd.), Ramamanthiram, Rajapalayam-606 117, Virudhunagar District.

.. Respondent (Cause title amended vide Court order dated 12.7.2022 made in CMP.7550/2019 in TCA.503/2009) Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 05.12.2008 in I.T.A.No.2363/Mds/2007.

For Appellant :

Mr.J.Narayanaswamy Senior Standing Counsel For Respondent :

Ms.P.Elakkiya for Mr.P.J.Rishikesh https://www.mhc.tn.gov.in/judis 1/2

T.C.A.No.503 of 2009 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.J.Narayanaswamy, 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 2004-2005 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024.

2. Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] [G.A.M., J] 14.11.2024 Index:Yes/No Speaking order vs T.C.A.No.503 of 2009 https://www.mhc.tn.gov.in/judis 2/2