Commissioner Of Income Tax v. M/S Padhanilam Welfare

2024:MHC:3727 T.C.A.Nos.356 to 359 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.10.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos. 356 to 359 of 2013 Commissioner of Income Tax, Chennai.

..Appellant in all the appeals vs M/s.Pandhanilam Welfare Trust, Velaudham Pillai Memorial Hospital, Padanilam, Kulasekaram.

.. Respondent in all the appeals Common Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras A Bench, dated 19.6.2012 in ITA No. 1766, 1767, 1768, 1769/Mds/2011/Mds/2011.

Appeal Number For Appellant For Respondent T.C.A.Nos.

356, 357, 358 & 359 of 2013 Ms.V.Pushpa Senior Standing Counsel Mr.R.Sivaraman https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos.356 to 359 of 2013 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) These matters have been listed under the caption 'For Being Mentioned'.

2.

The common judgment dated 15.10.2024 is recalled and separate orders in each appeal are passed as specifically sought. 3.

Ms.V. Pushpa, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals relating to assessment years 2002-2003, 2003-2004, 2004-2005 & 2005-2006 respectively and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.5/2024 dated 15.03.2024.

4. Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 29.10.2024 Index:Yes/No Speaking order sl T.C.A.Nos. 356 to 359 of 2013 https://www.mhc.tn.gov.in/judis 2/2