Commissioner Of Income Tax-11 v. M/S.Wagner Biro Austria

2026:MHC:777

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A. No. 18 of 2015 & 436 of 2005 TCA No. 18 of 2015 The Commissioner of Income Tax II, Tiruchirapalli.

.. Appellant vs M/s.Wagner Biro Austria By Agent Bharat Heavy Electricals Ltd High Pressure Boiler Plant, Tiruchirapalli - 620 014 .. Respondent T.C.A.No. 436 of 2005 Commissioner of Income Tax, Thrichy II .. Appellant vs M/s Waganor Biro By Agent BHEL Ltd Thrichy 620 014 .. Respondent 1/4

Prayer in TCA No.18 of 2015: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai dated 13.07.2004 in I.T.A. No.1686/Mds/1998.

Prayer in TCA No.436 of 2005: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'A' Bench, Chennai dated 23.5.2003 in I.T.A. No.1266/Mds/1995.

For Appellant :

Mr.Mahalingam Senior Standing Counsel For Respondent :

Mr.R.Vijayaraghavan for M/s.Subbraraya Aiyar Padmanabhan COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Mahalingam, 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 1991 - 92 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024. 2/4

2. Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 24.02.2026 Index:Yes/No ssm To 1.The Commissioner of Income Tax II, Tiruchirapalli.

2.The Income Tax Appellate Tribunal Madras 'A' Bench, Chennai.

3/4

DR. ANITA SUMANTH, J.

and MUMMINENI SUDHEER KUMAR, J.

ssm T.C.A.Nos. 18 of 2015 & 436 of 2005 24.02.2026 4/4