The Commissioner Of Income Tax v. M/S Chentech Computer Services

2026:MHC:823 T.C.A.Nos.53 of 2016 & 771 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 26.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN T.C.A.Nos. 53 of 2016 & 771 of 2014 The Commissioner of Income Tax, Chennai .. Appellant in both appeals vs M/s.Chentech Computer Services Pvt Ltd NO.75A, Dr Radhakrishnan Salai, Mylapore, Chennai-600 004 PAN : AAACM5280H .. Respondent in both appeals Prayer in TCA No. 53 of 2016: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai dated 22.7.2015 passed in ITA No. 770/Mds/2015.

Prayer in TCA No. 771 of 2014: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai dated 7.6.2012 passed in ITA No. 1968/Mds/2011.

(In Both) For Appellant :

Mr.T.Ravikumar Senior Standing Counsel For Respondents :

Mr.R.Sivaraman 1/2 https://www.mhc.tn.gov.in/judis

T.C.A.Nos.53 of 2016 & 771 of 2014 DR. ANITA SUMANTH, J.

and C.KUMARAPPAN, J.

COMMON JUDGMENT (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 2010-11 (in TCA No.53 of 2016) and 2008-09 (in TCA No.771 of 2014) 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 Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.] [C.K, J.] 26.02.2026 Index:Yes/No ssm To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. T.C.A.Nos. 53 of 2016 & 771 of 2014 2/2 https://www.mhc.tn.gov.in/judis