Commissioner Of Income Tax v. M/S B.L.Steels

2026:MHC:738 T.C.(A) No.106 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.(A) No.106 of 2013 The Commissioner of Income tax, Chennai.

.. Appellant vs M/s B.L.Steels No.67, Happy Building, 1st Floor, Sembudoss Street, Chennai 600 001 PAN : AADFB2991G .. Respondent Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'B' Bench, Chennai dated 19.07.2012 in I.T.A. No.637/Mds/2012. For Appellant :

Mr.J.Narayanasamy Senior Standing Counsel For Respondent :

Mr.H.Yeshwanth Kumar 1/2 https://www.mhc.tn.gov.in/judis

T.C.(A) No.106 of 2013 DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

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 this appeal qua assessment year 2008-09 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024.

2. Recording the aforesaid submissions, this tax case appeal is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.] [M.S.K, J.] 20.02.2026 Index:Yes/No Speaking order ssm To The Income Tax Appellate Tribunal Madras 'B' Bench, Chennai.

T.C.(A) No106 of 2013 2/2 https://www.mhc.tn.gov.in/judis