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Madras High CourtTCA/360/2013dismissed as withdrawal

Commissioner Of Income Tax v. M/S Padhanilam Welfare

2024-11-21Honourable Dr Justice Anita Sumanth,Honourable Mr.Justice G.Arul Murugan2 pages

2024:MHC:3908 T.C.A.Nos.360, 361 & 362 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos. 360, 361 & 362 of 2013 Commissioner of Income Tax Chennai .. Appellant in all TCAs vs M/s. Padhanilam Welfare Trust Velaudham Pillai Memorial Hospital Padanilam, Kulasekaram.

.. Respondent in all TCAs Prayer in TCA No.360 of 2013 : 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.1770/Mds/2011. Prayer in TCA No.361 of 2013 : 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.1771/Mds/2011. Prayer in TCA No. 362 of 2013 : 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.1772/Mds/2011. For Appellant :

Mrs.V.Pushpa Senior Standing Counsel (in all TCAs) For Respondent :

Ms.Vandana Vyas for Mr.R.Sivaraman (in all TCAs) https://www.mhc.tn.gov.in/judis 1/2

T.C.A.Nos.360, 361 & 362 of 2013 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

COMMON 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 these appeals qua assessment years 2006 -07 (in TCA No. 360/13), 2007 - 08 (in TCA No.361/13) and 2008 - 09 (in TCA No.362/13) and seek 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] 21.11.2024 Index:Yes/No ssm T.C.A.Nos. 360, 361 & 362 of 2013 https://www.mhc.tn.gov.in/judis 2/2