The Commissioner Of Income Tax v. Shri Suresh Chand Bafna

2024:MHC:3941 T.C.A.Nos.718 & 719 of 2010

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. 718 & 719 of 2010 The Commissioner of Income Tax Chennai.

.. Appellant in all TCAs vs Shri Suresh Chand Bafna 22, Mulla Sahib Street, Chennai - 600 079.

.. Respondent in all TCAs Prayer in TCA No.718 of 2010 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 15.10.2008 in IT(SS) A No.65/Mds/2007. Prayer in TCA No.719 of 2010 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 15.10.2008 in C.O.No.52/Mds/2007 in IT(SS) A No.65/Mds/2007.

For Appellant :

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

Mr.Lokesh for Mr.R.Sivaraman (in both TCAs) https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos.718 & 719 of 2010 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 block assessment period between 1.4.1996 to 27.3.2003 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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. 718 & 719 of 2010 https://www.mhc.tn.gov.in/judis 2/2