COMMISSIONER OF INCOME TAX vs. SHRI. V.V.D. MURALI

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TCA/1180/2015HC Madras2026/MHC/434128 October 2026Bench: 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 Department did not wish to pursue the appeal for assessment year 2010-11 due to low tax effect, as per Circular No. 9 of 2024. Consequently, the Tax Case (Appeal) was dismissed as withdrawn. The Court explicitly stated that the questions of law were left open to be decided in an appropriate matter. No costs were awarded. The specific findings of the ITAT or the grounds of appeal were not discussed or decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order of the Income-Tax Appellate Tribunal (ITAT), Madras 'B' Bench, dated May 22, 2015. The appeal concerned assessment year 2010-11 and was filed under Section 260-A of the Income-Tax Act, 1961. The respondent was Shri. V.V.D. Murali. The High Court of Judicature at Madras was hearing the appeal. The Department, through its Senior Standing Counsel, stated that it did not wish to pursue the appeal for the assessment year 2010-11.

What were the issues?

1. Whether the appeal filed by the Revenue for assessment year 2010-11 should be withdrawn. The Revenue, through its counsel, submitted that it did not wish to pursue the appeal for assessment year 2010-11 and sought withdrawal of the same. This submission was made on account of low tax effect, citing Circular No. 9 of 2024 dated September 17, 2024. The judgment does not record any arguments from the respondent.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4341 TCA No. 1180 of 2015 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE S.KARTHIKEYAN TCA No. 1180 of 2015 CNR:{HCMA010496302015} Commissioner Of Income Tax No.121, Mahatma Gandhi Road, Chennai – 600 034. ..Appellant(s) Vs Shri. V.V.D. Murali No.169 East Street, Vedal Village Post, Chettur, Tamil Nadu - 603 304. ..Respondent(s) Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Madras ‘B’ Bench, dated 22.05.2015 in ITA No.84/Mds/2015 for assessment year 2010 – 11. For Appellant(s): Mr.J.Narayanaswamy Senior Standing Counsel For Respondent(s): Ms.N.V.Lakshmi for Mr.N.V.BALAJI https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/10/2026 07:49:02 pm ) 2026:MHC:4341 TCA No. 1180 of 2015 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND S.KARTHIKEYAN, J. JUDGMENT (Delivered by Dr.Anita Sumanth J.) Mr.J.Narayanaswamy, 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 2010 – 11 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.) (S.K, J.) 28-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To 1. The Commissioner of Income Tax, No.121, Mahatma Gandhi Road, Chennai – 600 034. 2. The Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai. TCA No. 1180 of 2015 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/10/2026 07:49:02 pm )

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