Commissioner Of Income Tax v. M/S. Tata International Limited

2026:MHC:198 T.C.A.No.133 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.01.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A.No. 133 of 2014 Commissioner of Income Tax, Vellore.

.. Appellant vs Tata International Limited A Company incorporated under the Companies Act, 1956 having its registered office at 7th Floor, Trent House, G Block, Plot No.C-60, Beside Citi Bank, Bandra Kurla Complex, Bandra - E, Mumbai - 400 051.

(sole respondent amended vide order dated 01.03.2011 made in CMP No. 22410/2018 in TCA No. 133/14 by MDJ & TVTSJ) .. Respondent Prayer : Appeal filed under Section 260A of the Income-Tax Act against the order of the Income-Tax Appellate Tribunal, Madras 'C' Bench, dated 24.08.2011 in ITA No. 650/Mds/2011 for assessment year 2001 - 02. For Appellant :

Mr.Prabhu Mukunth Arunkumar Senior Standing Counsel For Respondents :

Mr.Suhrith Parthasarathy 1/2 https://www.mhc.tn.gov.in/judis

T.C.A.No.133 of 2014 DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.Prabhu Mukunth Arunkumar, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the IncomeTax Department does not wish to pursue this appeal qua assessment year 2001-02 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 Recording the aforesaid submissions, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 20.01.2026 Index:Yes/No ssm To

1. The Commissioner of Income Tax, Vellore.

2.The Income-Tax Appellate Tribunal, Madras 'C' Bench, Chennai. T.C.A.No.133 of 2014 2/2 https://www.mhc.tn.gov.in/judis