COMMISSIOONER OF INCOME TAX vs. SHRI KISHORE C.NANWANI,

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TCA/211/2016HC Madras2026/MHC/423512 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 (Appeal) for the assessment year 2008-2009 and sought withdrawal of the same on account of 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 Consequently, the Court dismissed the Tax Case (Appeal) as withdrawn.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 questions of law were left open to be decided in an appropriate matter. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Commissioner of Income Tax, Puducherry (the Revenue) filed a Tax Case (Appeal) under Section 260-A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal, Madras ‘C’ Bench, dated April 17, 2015, in ITA.No.1955/Mds/2014. The appeal pertains to the assessment year 2008-2009. The respondent is Kishore C. Nanwani (the Assessee). The Revenue appeared through its Senior Standing Counsel, while the Assessee did not appear.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn on account of low tax effect for the assessment year 2008-2009, as per Circular No. 9 of 2024. The Revenue, through its Senior Standing Counsel, submitted that it did not wish to pursue the Tax Case (Appeal) for the assessment year 2008-2009 and sought withdrawal of the same due to low tax effect, citing Circular No. 9 of 2024 dated September 17, 2024. No arguments were recorded for the Assessee.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4235 TC(A).No.211 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).No.211 of 2016 CNR: {HCMA010935782016} The Commissioner of Income Tax, Puducherry. ..Appellant Vs Kishore C.Nanwani ..Respondent Prayer: Tax Case (Appeal) filed under Section 260-A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘C’ Bench, dated 17.04.2015 in ITA.No.1955/Mds/2014. For Appellant: Dr.S.Sathiyanarayanan Senior Standing Counsel For Respondent: No appearance https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:45 pm ) 2026:MHC:4235 TC(A).No.211 of 2016 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. JUDGMENT (Delivered by Dr.Anita Sumanth, J.) Dr.S.Sathiyanarayanan, learned Senior Standing Counsel appearing for the appellant/Department, would submit that the Income-Tax Department does not wish to pursue the Tax Case (Appeal) qua assessment year 2008-2009 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, 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.) (K.R.S.,J.) 12-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes hvk TCA.No.211 of 2016 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:45 pm )

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