The Commissioner Of Income Tax v. M/S Handuy Waterbase India P

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-12-2025

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR The Commissioner Of Income Tax Chennai.

..Appellant(s) Vs M/s Handuy Waterbase India P Ltd, P.B.No.4902, No.22, Sadasivam St, Off Lloydsrd, Gopalapuram, Chennai.

..Respondent(s) Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'A' Bench, Chennai dated 18.09.2012 in ITA No. 1429/MDS/2012. For Appellant(s):

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

Mr.Lokesh

for Mr.R.Sivaraman Judgment (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 this appeal qua assessment year 2007 - 2008 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 Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) 03-12-2025 Index: Yes/No Speaking/Non-speaking order SL

DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

SL

03-12-2025

To M/s Handuy Waterbase India P Ltd, P.B.No.4902, No.22, Sadasivam St, Off Lloydsrd, Gopalapuram, Chennai.