Commissioner Of Income Tax v. Merit International Education

2026:MHC:741 TCA No. 423 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-02-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TCA No. 423 of 2013 Commissioner Of Income Tax Chennai ..Appellant(s) Vs Merit International Education Foundations Regus Business Centre Level 6 Chennai Citi Centre 10/11 Dr Radhakrishnan Salai Ch ..Respondent(s) Appeal filed under Section 260A of the Income Tax Act, 1961 against order dated 11.01.2013 made in I.T.A.No.35/mds/.2012 on the file of the Income Tax Appellate Tribunal Madras 'D' Bench for assesssment year 200304. For Appellant(s):

Mr. J. Narayanasamy Senior Standing Counsel For Respondent(s):

No appearance __________ https://www.mhc.tn.gov.in/judis

TCA No. 423 of 2013 DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) The respondent has been served and the description printed in the cause list, despite which none appears for the respondent.

2. Mr.J.Narayanaswamy, 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 2003-04 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024.

3. Recording the aforesaid submission, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) 23-02-2026 Index: Yes/No Speaking order SL To Merit International Education Foundations Regus Business Centre Level 6 Chennai Citi Centre 10/11 Dr Radhakrishnan Salai Ch TCA No. 423 of 2013 __________ https://www.mhc.tn.gov.in/judis