Commissioner Of Income Tax v. M/S.Sivagami Holding Pvt Ltd

2026:MHC:91

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR Commissioner Of Income Tax Chennai ..Appellant in all TCA's Vs M/s.Sivagami Holding Pvt Ltd 202, Anna Salai Chennai 2 ..Respondent in all TCA's Common Prayer: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'D' Bench, Chennai dated 31.05.2011 in ITA Nos.956, 957, 958, 1670, 1671 and 1672/Mds/2009.

In all cases For Appellant(s):

Dr.S.Sathiya Narayanan Senior Standing Counsel For Respondent(s):

Mr.A.S.Sriraman COMMON JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Dr.S.Sathiya Narayanan, 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 years 2000-01 (T.C.(A) Nos.830 and 826 of 2014), 2001-02 (T.C.(A) Nos.827 and 831 of 2014) and 2002-03 (T.C.(A) Nos.828 and 832 of 2014) 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 Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.

(A.S.M.,J.) (M.S.K.,J.) 05-01-2026 Index: Yes/No Speaking order mpl

DR.ANITA SUMANTH J.

AND MUMMINENI SUDHEER KUMAR J.

mpl To

1. The Income Tax Appellate Tribunal Madras 'D' Bench, Chennai.

2. M/s.Sivagami Holding Pvt Ltd 202, Anna Salai Chennai 2 05-01-2026