Commisisoner Of Income Tax v. Merit Interntional Education

2024:MHC:4042 T.C.A.No.320 of 2012

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.12.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A No. 320 of 2012 The Commissioner of Income Tax Chennai .. Appellant vs Merit International Education Foundations, 'Regus Business Centre'

Level 6, Chennai Citi Centre, 10/11, Dr.Radhakrishnan Salai, Chennai - 600 004.

.. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 16.03.2012 in ITA No.730/mds/2011 for Assessment Year 2001-02. For Appellant ::

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

No appearance https://www.mhc.tn.gov.in/judis

T.C.A.No.320 of 2012 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 the appeal relating to assessment year 2001-02 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 Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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] 04.12.2024 sl Index:Yes/No Speaking order T.C.A.No.320 of 2012 https://www.mhc.tn.gov.in/judis