PRINCIPAL COMMISSIONER OF vs. M/S.INDUS VALLEY HOUSING

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TCA/202/2017HC Madras2026/MHC/422513 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH2 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 2009-10 and 2011-12 due to low tax effect, as per Circular No. 9 of 2024. Accordingly, the Court dismissed the Tax Case (Appeals) as withdrawn. The questions of law were left open to be decided in an appropriate matter. No costs were awarded, and the connected miscellaneous petitions were closed.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Revenue) against the orders of the Income Tax Appellate Tribunal (ITAT), Madras 'B' Bench, Chennai. The appeals concerned assessment years 2009-10 (TCA No. 202 of 2017) and 2011-12 (TCA No. 203 of 2017), relating to the assessee M/s. Indus Valley Housing. The Revenue sought withdrawal of these appeals. The reason provided for withdrawal was the low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeals against the ITAT orders for assessment years 2009-10 and 2011-12. This is a procedural issue concerning the conduct of appeals. The Revenue's contention is that they do not wish to pursue these appeals due to low tax effect, citing Circular No. 9 of 2024. The judgment does not record any specific arguments from the assessee on this point, other than implicitly agreeing to the withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4225 TCA No. 202 of 2017 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA Nos. 202 & 203 of 2017 CNR:{HCMA011965552017} AND CMP NO. 5143 OF 2017 Principal Commissioner Of Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai. ..Appellant(s) Vs M/s.Indus Valley Housing A-68, Anna Nagar East, Chennai - 102. ..Respondent(s) TCA No. 203 of 2017 CNR:{HCMA011965662017} Principal Commissioner Of Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai. ..Appellant(s) Vs M/s.Indus Valley Housing A-68, Anna Nagar East, Chennai - 102. ..Respondent(s) Prayer in TCA No. 202 of 2017 : Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai dated 17.06.2016 in I.T.A.No.230/Mds/2016. Prayer in TCA No. 203 of 2017 : Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai dated 17.06.2016 in I.T.A.No.231/Mds/2016. https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm ) 2026:MHC:4225 TCA No. 202 of 2017 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. For Appellant(s): Mr.T.Ravikumar Senior Standing Counsel For Respondent(s): Mr.R.Sivaraman Common Judgment (Delivered by Dr.Anita Sumanth, J.) Mr.T.Ravikumar, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeals qua assessment year 2009 – 10 (TCA No.202 of 2017) and 2011 – 12 (TCA No.203 of 2017) 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, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Connected miscellaneous petition is closed. (A.S.M.,J.) (K.R.S.,J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To 1. The Principal Commissioner Of Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai. 2. The Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai. TCA Nos. 202 & 203 of 2017 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm )

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