COMMISSIONER OF INCOME TAX vs. M/S SAKSOFT LTD

TCA/295/2015HC Madras2026/MHC/417305 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the Revenue's counsel. Based on the Revenue's submission that it did not wish to pursue the appeal for Assessment Year 2006-07 due to low tax effect, as per Circular No. 9 of 2024, the Court decided to dismiss the appeal as withdrawn.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 The operative direction was to dismiss the appeal as withdrawn.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 Revenue, Commissioner of Income Tax, Chennai, filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Chennai 'A' Bench, pertaining to Assessment Year 2006-07. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent in this appeal was M/s Saksoft Ltd. The appeal was listed for hearing before a Division Bench of the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn? (Question of law) The Revenue, through its Senior Standing Counsel, submitted that it did not wish to pursue the appeal for Assessment Year 2006-07. The reason cited for withdrawal was the low tax effect, in accordance with Circular No. 9 of 2024 dated 17.09.2024. The Revenue sought permission to withdraw the appeal. The assessee's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2026:MHC:4173 TCA No. 295 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE S.RAVEEKUMAR TCA No. 295 of 2015 CNR:{HCMA010506612015} Commissioner Of Income Tax, Chennai. ..Appellant(s) Vs M/s Saksoft Ltd. 38, Sriram Nivas, V.K.Iyer Rd, Mandaveli, Chennai ..Respondent(s) Prayer:Appeal filed under Section 260A of the Income Tax Act, 1961 against ITA.No.1640/Mds/2010 on the file of the Income Tax Appellate Tribunal, Chennai ‘A’ Bench for the A.Y. 2006-07. For Appellant(s): Dr.S.Sathiya Narayanan Senior Standing Counsel Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Dr.S.Sathiya Narayanan, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2006-2007 and seeks __________ Page 1 of 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/10/2026 05:16:55 pm ) 2026:MHC:4173 TCA No. 295 of 2015 DR.ANITA SUMANTH J. AND S.RAVEEKUMAR J. 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, 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.) (S.R.K.,J.) 05-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To 1.The Income Tax Appellate Tribunal, Chennai ‘A’ Bench. 2.The Commissioner Of Income Tax, Chennai. TCA No. 295 of 2015 __________ Page 2 of 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/10/2026 05:16:55 pm )

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