Acqueon Technologies Private Limited vs. Assistant Commissioner of Income Tax

TCA/288/2023HC Madras03 July 2026Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryWithdrawn

What did the High Court hold?

The leaned counsel for the appellant, Acqueon Technologies Private Limited, sought to withdraw the tax case appeal. Consequently, the High Court dismissed the appeal as withdrawn. No specific findings were made on the merits of the case, as the appeal was disposed of on the appellant's request for withdrawal. The judgment does not record any reasoning for the withdrawal or any specific issues that were decided. There were no operative directions issued, other than the dismissal of the appeal. Any issues that might have been before the Tribunal remain undecided by the High Court.

What were the facts?

The appellant, Acqueon Technologies Private Limited (formerly Servion T Global Solutions Limited), filed a tax case appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order passed by the Income Tax Appellate Tribunal (“D” Bench, Chennai) dated 27.5.2022 in IT(TP) No.22/Chny/2020. The respondent in this appeal was the Assistant Commissioner of Income Tax, Corporate Circle - 6(1), Chennai. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is also not detailed.

What were the issues?

The High Court was to decide the appeal filed by Acqueon Technologies Private Limited against the order of the Income Tax Appellate Tribunal. The specific grounds of appeal or the questions of law that the Tribunal had to decide are not recorded in the judgment. The judgment does not contain any arguments presented by either the appellant (Acqueon Technologies Private Limited) or the respondent (The Assistant Commissioner of Income Tax). Therefore, the contentions of each side and any authorities, circulars, or precedents relied upon are not available.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.288 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.288 of 2023 Acqueon Technologies Private Limited (formerly, Servion T Global Solutions Limited), 4/600 & 4/197, 7th Street, Dr. VSI Estate, Phase II, Thiruvanmiyur, Chennai- 600041 (PAN - AAACI0947F). Appellant Vs The Assistant Commissioner of Income Tax Corporate Circle - 6(1), Chennai - 600034. Respondent PRAYER

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 27.5.2022 in IT(TP) No.22/Chny/2020. For Appellant: Mr.S.P.Chidambaram (Through Video Conferencing) ______________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:34 pm ) T.C.A.No.288 of 2023 JUDGMENT (Delivered by the Hon'ble Chief Justice) Leaned counsel for the appellant seeks to withdraw the tax case appeal. The tax case appeal is dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

03.07.2026 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-16, Chennai. 3. The Assistant Commissioner of Income Tax Corporate Circle-6(1), Chennai-600 034. ______________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:34 pm ) T.C.A.No.288 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,

bbr T.C.A.No.288 of 2023

03.07.2026 ______________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:34 pm )

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