M/s.Take Solutions Ltd., vs. Assistant Commissioner of Income Tax

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TCA/32/2024HC Madras20 April 2026Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought to withdraw the appeal. Consequently, the Court dismissed the appeal as withdrawn. No order was made as to costs. The specific findings of the ITAT or the grounds of appeal were not discussed or adjudicated upon by the High Court due to the withdrawal. The principle that can be cited from this judgment is that an appeal can be withdrawn by the appellant, leading to its dismissal as withdrawn by the court.

What were the facts?

The appellant, M/s. Take Solutions Ltd., filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal, Chennai Bench “D”, dated 05.12.2017 in I.T.A.No.175/Mds/2017. The respondent in this appeal is the Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

The High Court was to decide the appeal filed by the assessee against the order of the Income Tax Appellate Tribunal. However, the judgment records that the learned counsel for the appellant sought to withdraw the appeal. Therefore, no substantive issues were argued or decided by the High Court. The appellant's contention was to withdraw the appeal. The respondent's contention was not recorded as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.32 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.04.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G. ARUL MURUGAN TCA No.32 of 2024 M/s.Take Solutions Ltd. No.27, Tank Bund Road, Nungambakkam Chennai 600 028. PAN AABCT3648M : Appellant Vs Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai 600 034. : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Chennai Bench “D”, dated 05.12.2017 in I.T.A.No.175/ Mds/2017. For Appellant : Mr.R.Sivaraman For Respondent

: Dr.S.Sathiyanarayanan, Senior Standing Counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/04/2026 01:51:02 pm ) TCA No.32 of 2024 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Learned counsel for the appellant seeks to withdraw the appeal. 2. In view of the same, the appeal is dismissed as withdrawn. There will be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G. ARUL MURUGAN, J.) 20.04.2026 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/04/2026 01:51:02 pm ) TCA No.32 of 2024 To The Assistant Commissioner of Income Tax Corporate Circle 3(1) Chennai 600 034. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/04/2026 01:51:02 pm ) TCA No.32 of 2024 THE HON'BLE CHIEF JUSTICE AND G. ARUL MURUGAN

, J.

(tar) TCA No.32 of 2024 20.04.2026 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/04/2026 01:51:02 pm )

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