MALINI RAMAKRISHNAN, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

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TCA/34/2025HC Madras24 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 Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the case. There were no specific issues decided by the Tribunal that were being reviewed by the High Court, as the appeal itself was withdrawn. Therefore, there is no ratio decidendi established by the High Court in this instance. The operative direction was to dismiss the appeal as withdrawn, with no order as to costs.

What were the facts?

The appeal was filed by Malini Ramakrishnan (Appellant) against an order of the Income Tax Appellate Tribunal (ITAT) 'D' Bench, Chennai, dated 3.7.2024 in ITA No.1187/CHNY/2024. The respondent was the Deputy Commissioner of Income Tax, Corporate Circle 6(2). The High Court of Judicature at Madras was hearing this appeal. The procedural history leading to this appeal is not detailed in the provided text, other than the fact that the ITAT order was the subject of challenge.

What were the issues?

The High Court was to decide the appeal filed by the appellant. However, the specific grounds of appeal or the questions of law that the High Court was required to adjudicate are not recorded in the judgment. The judgment states that learned counsel for the appellant sought to withdraw the appeal. No arguments were presented by the revenue as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

TCA No.34 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.04.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G. ARUL MURUGAN TCA No.34 of 2025 Malini Ramakrishnan 46, Rukmani Salai, Kalakshetra Colony, Besant Nagar, Chennai 600 090 PAN- ACHPR3778B : Appellant versus The Deputy Commissioner of Income Tax Corporate Circle 6(2) 46, Nungambakkam High Road Chennai 600 034 : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal ‘D’ Bench, Chennai, dated 3.7.2024 in ITA No.1187/CHNY/2024. For Appellant : Mr.T.V.Muthu Abirami Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/04/2026 04:07:41 pm ) TCA No.34 of 2025 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.) 24.04.2026 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/04/2026 04:07:41 pm ) TCA No.34 of 2025 To 1.The Deputy Commissioner of Income Tax Corporate Circle 6(2) 46, Nungambakkam High Road Chennai 600 034 2.The Income Tax Appellate Tribunal ‘D’ Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/04/2026 04:07:41 pm ) TCA No.34 of 2025 THE HON'BLE CHIEF JUSTICE AND G. ARUL MURUGAN

, J.

(tar) TCA No.34 of 2025 24.04.2026 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/04/2026 04:07:41 pm )

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