Commr. Of Income Tax, v. The Madras Cements Ltd.,

2024:MHC:3644 TC.No.1102 of 2007

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.10.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN TC.No.1102 of 2007 Commissioner of Income Tax Madurai .. Appellant vs M/s.The Madras Cements Ltd, Rajapalayam .. Respondent PRAYER: APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 26.12.2002 passed in I.T.A.Nos.872/M/2000, 1960 & 2074/M/97, 2152/M/97 for the Assessment Year 1996-97, 199394 and 1994-95 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai.

For Appellant : Mr.J.Narayanaswamy, Senior Standing Counsel For Respondent : Mr.P.J.Rishikesh https://www.mhc.tn.gov.in/judis 1/2

TC.No.1102 of 2007 DR. ANITA SUMANTH,J.

and G. ARUL MURUGAN.,J

JUDGMENT

(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the Income Tax Department does not wish to pursue this appeal and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024.

2. Hence, keeping the questions of law alive for determination in an appropriate case, this appeal is dismissed as withdrawn. No costs. [A.S.M., J] [G.A.M., J] 25.10.2024 Index:Yes/No Speaking order sl TC.No.1102 of 2007 https://www.mhc.tn.gov.in/judis 2/2