The Commisisoner Of Income v. M/S Neyveli Lignite Corporatio

2025:MHC:182

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.01.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(Appeal) No. 937 of 2010 The Commissioner of Income Tax (TDS) Chennai .. Appellant vs M/s.Neyveli Lignite Corporation Ltd., Neyveli - 607 801.

(PAN No.AAACN 1121C) .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 30.10.2009 in I.T.A.No.2258/Mds/2005 for Assessment Year 2004-05. For Appellant ::

Mrs.V.Pushpa Senior Standing Counsel For Respondent ::

Mr.R.Venkata Narayan for M/s.Subbaraya Aiyar Padmanabhan https://www.mhc.tn.gov.in/judis

DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mrs.V.Pushpa, learned Senior Standing Counsel appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal relating to assessment year 2004-05 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 Recording the aforesaid submission, the tax case (appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.

[A.S.M., J] [G.A.M., J] 21.01.2025 sl Index:Yes/No Speaking order T.C.(A) No.937 of 2010 https://www.mhc.tn.gov.in/judis