Commissioner Of Income Tax v. Mahatma Gandhi Primary

2026:MHC:315 T.C.A. No.656 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.01.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A. No.656 of 2014 The Commissioner of Income tax, Trichy.

.. Appellant vs Mahatma Gandhi Primary Vidyalaya, 35, Tennur High Road, Tennur, Trichy 620 017.

.. Respondent Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai dated 04.03.2013 in I.T.A.No.1194/Mds/2012 for the assessment year 2002-03.

For Appellant :

Mr.J.Narayanasamy Senior Standing Counsel For Respondent :

Mr.A.S.Sriraman 1/2 https://www.mhc.tn.gov.in/judis

T.C.A. No.656 of 2014 DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.J.Narayanasamy, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2002-03 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 Recording the aforesaid submissions, this tax case appeal is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.

[A.S.M, J.] [M.S.K, J.] 27.01.2026 Index:Yes/No Speaking order vs To The Income Tax Appellate Tribunal Madras 'C' Bench, Chennai.

T.C.A.No.656 of 2014 2/2 https://www.mhc.tn.gov.in/judis