Commissionr Of Income Tax v. M/S Vijaya Medical & Education

2024:MHC:3726 T.C.A. No. 998 of 2014

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.10.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.No. 998 of 2014 Commissioner of Income Tax, Chennai.

.. Appellant vs M/s.Vijaya Medical & Educational Trust, 180, Vijaya Hospital Buildings, NSK Salai, Vadapalani, Chennai - 600 028.

.. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras A Bench, dated 14.03.2014 in ITA No. 1965/Mds/2013.

For Appellant ::

Ms.V. Pushpa Senior Standing Counsel For Respondent ::

Mr.R. Vijayaraghavan for M/s. Subbaraya Aiyar Padmanabhan https://www.mhc.tn.gov.in/judis

T.C.A. No. 998 of 2014 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) This matter has been listed under the caption 'For Being Mentioned'. 2.

The judgment dated 15.10.2024 is recalled and separate orders in each appeal are passed as specifically sought. 3.

Ms.V. Pushpa, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue the appeal relating to assessment year 2009-2010 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.5/2024 dated 15.03.2024.

4. Recording the aforesaid submission, the tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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] [G.A.M., J] 29.10.2024 sl Index:Yes/No speaking order T.C.A.No. 998 of 2014 https://www.mhc.tn.gov.in/judis