The Commissioner Of Income v. M/S Armour Consultants P Ltd

2026:MHC:324 TC(A) Nos.370 and 606 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TC(A) Nos. 370 and 606 of 2013 The Commissioner Of Income Tax Chennai.

..Appellant(s) in both T.C.(A)s Vs M/s.Armour Consultants Pvt Ltd 2A, Prakasam Road, T.Nagar Chennai - 600 017 ..Respondent(s) in both T.C.(A)s Common Prayer : Appeals filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'D' Bench, Chennai dated 02.05.2012 and 08.09.2011 in ITA Nos.296/Mds/2012 and 296/Mds/2009 for the assessment years 2006 - 2007 and 2005 - 2006. For Appellant(s):

Mr.T.Ravikumar Senior Standing Counsel For Respondent(s):

Mr.R.Sivaraman C O M M O N J U D G M E N T (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.T.Ravikumar, 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 (T.C.(A) No.370 of 2013) and 2005-06 (T.C.(A) No.606 of 2013) and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024.

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TC(A) Nos.370 and 606 of 2013 Dr.ANITA SUMANTH,J.

AND MUMMINENI SUDHEER KUMAR,J.

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 Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) sl 27-01-2026 Index: Yes/No Speaking order To The Income Tax Appellate Tribunal D Bench, Chennai. TCA Nos. 370 and 606 of 2013 ________ https://www.mhc.tn.gov.in/judis