THE COMMISSIONER OF vs. M/S DATA SOFTWARE RESEARCH

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TCA/395/2016HC Madras2026/MHC/422213 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 counsel that the Department did not wish to pursue the appeal for Assessment Year 2008-09 due to low tax effect, citing Circular No. 9 of 2024. Consequently, the Court dismissed the Tax Case (Appeal) as withdrawn. The Court explicitly stated that the questions of law remain open to be decided in an appropriate future matter. No costs were awarded.

What were the facts?

The Revenue, Commissioner of Income Tax, Chennai, filed an appeal under Section 260-A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Madras 'A' Bench, Chennai, dated 31.7.2015. This order pertained to Assessment Year 2008-09 and was passed in ITA No.1284/Mds/2015. The appeal was filed against M/s. Data Software Research Company P Ltd. The High Court of Judicature at Madras heard the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn for Assessment Year 2008-09. The Revenue, through its learned Senior Standing Counsel, submitted that it did not wish to pursue the appeal for Assessment Year 2008-09 and sought its withdrawal. This decision was based on the low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024. The Respondent (assessee) did not present any arguments as the appeal was being withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4222 TCA No. 395 of 2016 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 395 of 2016 CNR:{HCMA010947852016} The Commissioner Of Income Tax, Chennai ..Appellant(s) Vs M/s. Data Software Research Company P Ltd, No.6 Smith Road, Chennai-600 002 PAN : AAACD1271H ..Respondent(s) Appeal filed under Section 260-A of the Income-Tax Act,1961 against the order of the Income Tax Appellate Tribunal, Madras ‘A’ Bench Chennai dated 31.7.2015 passed in ITA No.1284/Mds/2015 for AY 2008 – 09. For Appellant(s): Mr.T.Ravi Kumar For Respondent(s): M/s.Subbaraya Aiyar Padmanabha For Sole Respondent https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm ) 2026:MHC:4222 TCA No. 395 of 2016 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. Judgment (Delivered by Dr.Anita Sumanth, J.) Mr.T.Ravikumar, 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 2008 – 09 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 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.) (K.R.S.,J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To 1. The Commissioner of Income Tax, Chennai. 2. The Income Tax Appellate Tribunal, Madras ‘A’ Bench, Chennai. TCA No. 395 of 2016 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm )

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