Commissioner Of Income Tax v. Shri.C.Kathirvel

2025:MHC:2830

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. 491, 492, 493, 494, 495 & 496 of 2014 and M.P.Nos.1,1,1,1,1 & 1 of 2014 The Commissioner of Income Tax, Chennai .. Appellant in all appeals vs Shri C.Kathirvel, No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

.. Respondent in T.C.A.Nos.491, 495/14 Smt.C.Bhagavathy Velan No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

.. Respondent in TCA No.492/14 Shri N.V.K.Velan No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

.. Respondent in TCA No.493, 496/14 Smt. Anusuya Rayvathi No.204/175, Flat No.21, Choolaimedu High Road, 1/4

Choolaimedu, Chennai.

Respondent in TCA No.494/14 Prayer in TCA No.491 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, dated 29.1.2013 in ITA No. 1300/Mds/2012. Prayer in TCA No.492 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, dated 29.1.2013 in ITA No. 1301/Mds/2012. Prayer in TCA No.493 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, dated 29.1.2013 in ITA No. 1302/Mds/2012. Prayer in TCA No.494 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, dated 29.1.2013 in ITA No.

1303/Mds/2012. Prayer in TCA No.495 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, dated 29.1.2013 in ITA No. 1335/Mds/2012. Prayer in TCA No.496 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, dated 29.1.2013 in ITA No. 1337/Mds/2012.

Dr.S.Sathiya Narayanan Senior Standing Counsel (in all appeals) For Respondent :

Mr.R.Vijaya Raghavan for M/s. Subbaraya Aiyar Padmanabhan (in all appeals) 2/4

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Dr.S.Sathiya Narayanan, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the IncomeTax Department does not wish to pursue these appeals qua assessment year 2006 - 07 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 petitions are closed.

[A.S.M, J.] [M.S.K, J.] 10.12.2025 Index:Yes/No ssm To The Income Tax Appellate Tribunal 'B' Bench, Madras. 3/4

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm T.C.(A).Nos. 491 to 496 of 2014 10.12.2025 4/4