COMMISSIONER OF INCOME TAX IV vs. M/S.NDR WAREHOUSING PVT LTD

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TCA/143/2016HC Madras12 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 Senior Standing Counsel that the Income-Tax Department did not wish to pursue the Tax Case (Appeals) concerning assessment years 2010-2011 and 2011-2012. The withdrawal was sought due to low tax effect, as per Circular No. 9 of 2024. Consequently, the Court dismissed the Tax Case (Appeals) as withdrawn. The judgment explicitly stated that the questions of law were left open to be decided in an appropriate future matter. No costs were awarded. The specific findings of the ITAT or the amount in dispute were not discussed as the appeals were withdrawn.

What were the facts?

The Commissioner of Income Tax-IV (the Revenue) filed two Tax Case (Appeals) under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras ‘D’ Bench, dated 30.06.2015. The appeals pertained to assessment years 2010-2011 and 2011-2012 and were filed against M/s. NDR Warehousing Pvt. Ltd. (the Assessee). The appeals challenged the Tribunal's decision in ITA.Nos.2953/Mds/2014 and 2954/Mds/2014. The Revenue sought withdrawal of these appeals.

What were the issues?

1. Whether the Revenue is permitted to withdraw the Tax Case (Appeals) for assessment years 2010-2011 and 2011-2012. (Question of law) The Revenue, through its Senior Standing Counsel, submitted that it did not wish to pursue the appeals for the specified assessment years. The reason cited for withdrawal was the low tax effect, in accordance with Circular No. 9 of 2024 dated 17.09.2024. The Assessee's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TC(A).Nos.143 and 144 of 2016 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TC(A).Nos.143 and 144 of 2016 CNR:{HCMA010930142016} The Commissioner of Income Tax-IV, No.121, Nungambakkam High Road, Chennai – 600 034. ..Appellant in both Appeals Vs M/s.NDR Warehousing Pvt. Ltd., 5, Erra Balu Chetty Street, Chennai -600001. ..Respondent in both Appeals COMMON PRAYER: Tax Case (Appeals) filed under Section 260-A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘D’ Bench, dated 30.06.2015 in ITA.Nos.2953/Mds/2014 and 2954/Mds/2014. For Appellant in both Appeals: Mrs.V.Pushpa Senior Standing Counsel For Respondent in both Appeals: Ms.G.Vardini Karthik https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:44 pm ) TC(A).Nos.143 and 144 of 2016 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. COMMON JUDGMENT (Delivered by Dr.Anita Sumanth, J.) Mrs.V.Pushpa, learned Senior Standing Counsel appearing for the appellant/Department, would submit that the Income-Tax Department does not wish to pursue the Tax Case (Appeals) qua assessment years 2010-2011 and 2011-2012 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 submission, 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.) (K.R.S.,J.) 12-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes hvk TC(A).Nos.143 and 144 of 2016 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:44 pm )

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