Principal Commissioner Of Income Tax v. M/S.Madras Cricket Club

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.07.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN Principal Commissioner of Income Tax Corporate Ward-4(1) Appellant in Chennai 600 034.

..

all TCAs.

Vs.

M/s. Madras Cricket Club No.1, Bells Road Chepauk, Chennai 600 005 Respondent in PAN: AACCM6390E ..

all TCAs.

Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order dated 21.01.2020 passed in ITA Nos.381, 1752 & 1753/Chny/2017 respectively on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai.

For Appellant :

Ms.V.Pushpa For Respondent :

Mr.Ashok Pathy For M/s. Pass Associates

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in these appeals are below the monetary limit prescribed in Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Counsel says that she has instructions, therefore, to withdraw these appeals.

2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.

3. Appeals stand dismissed as withdrawn. There shall be no order as to costs.

(K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025 Index :

Yes/No :

Yes/No

kpl To

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Appeals) Chennai.

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN ,J.

(kpl) 03.07.2025