Commissioner Of Income Tax v. M/S Saksoft Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-04-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED Commissioner Of Income Tax Chennai ..Appellant(s) Vs M/s Saksoft Ltd No.38 Vk Iyer Road Mandaveli Chennai ..Respondent(s) For Appellant(s):

Dr.S.Sathyanarayanan, Sr.Standing Counsel For Respondent(s):

No Appearance

JUDGMENT

(Judgment of the Court was delivered by Dr.G.Jayachandran J.)

1. This Tax Case Appeal is filed by the Revenue Department, being aggrieved by the order, dated 10.07.2009, passed in ITA.No.819/Mds/2008, by the Income Tax Appellate Tribunal, Madras, D-Bench.

2. In this case, the disputed tax is below Rs.2 crores, which is the monetary limit for filing of income tax appeals before the High Court, in view of the Circular No.9/2024 (F.No.279/Misc./M-71/2024/ITJ), dated 17.09.2024. Hence, the learned Senior Standing Counsel for the Appellant seeks to withdraw this Appeal. In the light of the above said Circular, dated

17.09.2024, this Tax Case Appeal is dismissed, as withdrawn. No costs. However, the Appellant is at liberty to agitate the substantial questions of law raised in this Appeal, before the appropriate forum. (G.J.,J.) (S.S.A.,J.) 21-04-2026 Index: Yes/No Speaking/Non-speaking order SRCM

DR.G.JAYACHANDRAN, J.

AND SHAMIM AHMED, J.

SRCM 21-04-2026