COMMISSIONER OF INCOME TAX-11 vs. M/S.WAGNER BIRO AUSTRIA

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TCA/18/2015HC Madras2026/MHC/77724 February 2026Bench: Honourable Dr.Justice ANITA SUMANTH4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned Senior Standing Counsel for the appellant/Department that the Income-Tax Department does not wish to pursue the appeals for assessment years 1991-92 due to low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024. Accordingly, the Court dismissed the tax case appeals as withdrawn. The Court explicitly stated that the questions of law are left open to be decided in an appropriate matter. No costs were awarded. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

These are two appeals filed under Section 260A of the Income-Tax Act, 1961. TCA No. 18 of 2015 challenges an order of the Income Tax Appellate Tribunal (ITAT) Madras ‘C’ Bench dated 13.07.2004 in ITA No. 1686/Mds/1998. TCA No. 436 of 2005 challenges an order of the ITAT Madras ‘A’ Bench dated 23.05.2003 in ITA No. 1266/Mds/1995. The assessee is M/s. Wagner Biro Austria, represented by its agent Bharat Heavy Electricals Ltd. The Revenue is the Commissioner of Income Tax II, Tiruchirapalli. The appeals pertain to assessment years 1991-92. The appeals were listed for hearing before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeals filed by the Revenue are to be dismissed as withdrawn on account of low tax effect for assessment years 1991-92, as per Circular No. 9 of 2024 dated 17.09.2024. Contentions: Assessee: No specific contentions are recorded in the judgment for the assessee. Revenue: The Revenue, through its learned Senior Standing Counsel, submitted that it does not wish to pursue these appeals for the assessment years 1991-92 due to low tax effect, citing Circular No. 9 of 2024. The Revenue sought withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2026:MHC:777 T.C.A. No.18 of 2015 & 436 of 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.02.2026 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A. No. 18 of 2015 & 436 of 2005 TCA No. 18 of 2015 The Commissioner of Income Tax II, Tiruchirapalli. .. Appellant vs M/s.Wagner Biro Austria By Agent Bharat Heavy Electricals Ltd High Pressure Boiler Plant, Tiruchirapalli - 620 014

.. Respondent T.C.A.No. 436 of 2005 Commissioner of Income Tax, Thrichy II .. Appellant vs M/s Waganor Biro By Agent BHEL Ltd Thrichy 620 014 .. Respondent 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/02/2026 06:10:03 pm ) T.C.A. No.18 of 2015 & 436 of 2005 Prayer in TCA No.18 of 2015: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai dated 13.07.2004 in I.T.A. No.1686/Mds/1998. Prayer in TCA No.436 of 2005: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai dated 23.5.2003 in I.T.A. No.1266/Mds/1995. For Appellant : Mr.Mahalingam Senior Standing Counsel For Respondent : Mr.R.Vijayaraghavan for M/s.Subbraraya Aiyar Padmanabhan COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Mahalingam, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment years 1991 – 92 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024. 2/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/02/2026 06:10:03 pm ) T.C.A. No.18 of 2015 & 436 of 2005 2. Recording the aforesaid submissions, 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.] [M.S.K, J.]

24.02.2026 Index:Yes/No Neutral Citation:Yes ssm To 1.The Commissioner of Income Tax II, Tiruchirapalli. 2.The Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/02/2026 06:10:03 pm ) T.C.A. No.18 of 2015 & 436 of 2005 DR. ANITA SUMANTH, J. and MUMMINENI SUDHEER KUMAR, J. ssm T.C.A.Nos. 18 of 2015 & 436 of 2005 24.02.2026 4/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/02/2026 06:10:03 pm )

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