The Deputy Director Of v. M/S Merit International

2024:MHC:3942 T.C.A.No.447 of 2011

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.No.447 of 2011 The Deputy Director of Income Tax (Exemption), Chennai.

.. Appellant vs M/s. Merit International Educational Foundation (Regd) No.1997, 13th Main Road, Anna Nagar, Chennai.

.. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai dated 19.04.2011 in ITA No.2271/Mds/2008.

For Appellant :

Mrs.V.Pushpa Senior Standing Counsel For Respondent :

Notice not ready https://www.mhc.tn.gov.in/judis 1/2

T.C.A.No.447 of 2011 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 qua assessment year 2005 -06 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 Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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.No.447 of 2011 https://www.mhc.tn.gov.in/judis 2/2