Commissioner Of Income Tax v. Shri S.Martin

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.12.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.(A) Nos. 411 & 412 of 2014 and M.P.No.1 of 2014 The Commissioner of Income Tax, Coimbatore.

.. Appellant in both appeals vs Shri S.Martin 335-339, Daisy Plaza, th Street, Gandhipuram, Coimbatore - 641 012 .. Respondent in both appeals Prayer in TCA No.411 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, dated 24.10.2013 in ITA No.

1617/Mds/2012.

Prayer in TCA No.412 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate 1/4

Tribunal Madras 'C' Bench, dated 24.10.2013 in ITA No.

1684/Mds/2012.

For Appellant :

Mr.D.Prabhu Mukunth Arunkumar Senior Standing Counsel (in both appeals) For Respondent :

Mr.A.S.Sriraman (in both appeals) 2/4

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.D.Prabhu Mukunth Arunkumar, 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 year 2008 - 2009 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 Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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. Connected miscellaneous petition is closed.

[A.S.M, J.] [M.S.K, J.] 10.12.2025 Index:Yes/No 3/4

ssm To The Income Tax Appellate Tribunal 'C' Bench, Madras. T.C.(A).No s . 411 & 412 of 20 1 4 4/4