COMMISSIONER OF INCOME TAX vs. M/S.THE MADURAI DISTRICT

TCA/106/2015HC Madras2025/MHC/195913 August 2025Bench: Honourable Dr.Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the Revenue's counsel that the appeal was not to be pursued for the assessment period 2008-09 due to low tax effect, as per Circular No. 9 of 2024. Consequently, the Court dismissed the tax case appeal as withdrawn. The Court explicitly stated that the question of law remains open to be decided in an appropriate future matter. No costs were awarded.

What were the facts?

This appeal was filed by the Commissioner of Income Tax, Circle II, Madurai (the Revenue) against an order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 02.09.2014 in ITA No. 1714/Mds/2014. The appeal concerns the assessment year 2008-09. The respondent is M/s. The Madurai District Central Co-operative Bank Limited. The appeal was presented before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal should be withdrawn by the Revenue for the assessment year 2008-09. (Question of procedure/policy) The Revenue, through its learned Senior Standing Counsel, submitted that it did not wish to pursue the appeal for the assessment period 2008-09 and sought withdrawal of the same. This request was based on Circular No. 9 of 2024 dated 17.09.2024, citing low tax effect. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2025:MHC:1959 T.C.A.No.106 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.08.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR T.C.A.No.106 of 2015 Commissioner of Income Tax Circle II, Madurai. .. Appellant vs M/s.The Madurai District Central Co-operative Bank Limited No. 187, North Veli St Madurai .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, D Bench, dated 02.09.2014 in ITA No. 1714/Mds/2014. For Appellant : Mr.V.Mahalingam Senior Standing Counsel For Respondent : Ms.S.Abirami for Mr.N.V.Balaji 1/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/08/2025 03:00:11 pm ) T.C.A.No.106 of 2015 DR. ANITA SUMANTH.,J. and N.SENTHILKUMAR,J. JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.V.Mahalingam, 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 period 2008-09 and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this 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] [N.S.,J., J]

13.08.2025 Index:Yes/No Speaking order Neutral Citation:Yes sl T.C.A.No.106 of 2015 2/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/08/2025 03:00:11 pm )

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