The Commissioner Of v. P.Sengottaiyan

2024:MHC:3948 T.C.A.Nos.658, 659 & 660 of 2009

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos. 658, 659 & 660 of 2009 Commissioner of Income Tax Salem.

.. Appellant in all TCAs vs P.Sengottaiyan Prop : Barath Sago Factory Sarvoy Post, Attur.

.. Respondent in all TCAs Prayer in TCA No.658 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.643/Mds/2005. Prayer in TCA No.659 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.642/Mds/2005. Prayer in TCA No.660 of 2009 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 08.08.2006 in ITA No.644/Mds/2005. For Appellant :

Mr.Karthik Ranganathan Senior Standing Counsel (in all TCAs) For Respondent :

Died (Steps Due) https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos.658, 659 & 660 of 2009 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the IncomeTax Department does not wish to pursue these appeals qua assessment years 1994 - 95 (in TCA No.658/09), 1996 - 97 (in TCA No.659/09) and 1995 - 96 (in TCA No.660/09) and seek 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 22.11.2024 Index:Yes/No ssm T.C.A.Nos. 658, 659 & 660 of 2009 https://www.mhc.tn.gov.in/judis 2/2