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Madras High CourtTCA/347/2011dismissed as withdrawal

Commissioner Of Income Tax-1 v. M/S Trichy Steel Rolling

2024-11-04Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan2 pages

T.C.A.Nos.347, 348 & 349 of 2011

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos.347, 348 & 349 of 2011 The Commissioner of Income Tax I, Tiruchirapalli.

.. Appellant in all TCAs vs M/s.Trichy Steel Rolling Mills Pvt Ltd., P.B.603, Senthannipuram, Tiruchirapalli.

.. Respondent in all TCAs Prayer in TCA No. 347 of 2011: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 644/Mds/2010 assessment year 2002-03.

Prayer in TCA No. 348 of 2011: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 645/Mds/2010 assessment year 2003-04.

Prayer in TCA No. 349 of 2011: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 29.10.2010 in ITA 646/Mds/2010 assessment year 2004-05.

For Appellant :

Mr.J.Narayanaswamy Senior Standing Counsel (in all TCA's) For Respondent :

Mr.A.S.Sriraman (in all TCA's) https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos.347, 348 & 349 of 2011 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.J.Narayanasamy, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment years 2002-03, 2003-04 & 2004-05 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 04.11.2024 Index:Yes/No vs T.C.A.Nos.347, 348 & 349 of 2011 https://www.mhc.tn.gov.in/judis 2/2