Commissioner Of Income Tax v. M/S Sterling Estates &

2026:MHC:322 TCA No. 532 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 TCA No. 532 of 2013 Commissioner Of Income Tax Chennai ..Appellant(s) Vs M/s Sterling Estates & Properites Ltd 124 Sterling Point Gn Chetty Road T.Nagar Ch ..Respondent(s) Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai dated 22.02.2013 in ITA No.2146/Mds/2012 for the assessment year 2006-07. For Appellant(s):

M/s. J.Narayanaswamy Senior Standing Counsel For Respondent(s):

Ms.Sonali Kothari __________ https://www.mhc.tn.gov.in/judis

TCA No. 532 of 2013 DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) 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 2006-07 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 Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) sl 27-01-2026 Index: Yes/No Speaking order To The Income Tax Appellate Tribunal Madras 'C' Bench, Chennai TCA No. 532 of 2013 __________ https://www.mhc.tn.gov.in/judis