M/S.SKM EGG PRODUCTS EXPORT (I) LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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TCA/523/2021HC Madras28 July 2025Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner sought leave to withdraw the petition. Consequently, the Court dismissed the petition as withdrawn. There were no specific issues decided on merits by the High Court, and therefore, no findings or reasoning were provided on any substantive legal or factual matter. The operative direction was solely to dismiss the petition as withdrawn, with no order as to costs. No issues were expressly left undecided as the matter was disposed of on procedural grounds.

What were the facts?

The assessee, M/s. SKM Egg Products Export (I) Ltd., filed a petition before the High Court of Judicature at Madras challenging an order passed by the Income Tax Appellate Tribunal (ITAT) 'C' Bench, Chennai, dated 15.06.2021. The petition was filed under Section 260A of the Income Tax Act, 1961. The respondent in the petition was the Assistant Commissioner of Income Tax, Circle 1, Erode. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

The High Court was to decide a petition filed under Section 260A of the Income Tax Act, 1961, against an order of the ITAT. The specific questions of law or fact that the Tribunal had to decide, and consequently the High Court, are not recorded in the judgment. The judgment does not contain any arguments presented by either the petitioner (assessee) or the respondent (revenue) before the High Court. The counsel for the petitioner sought to withdraw the petition.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.523 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.07.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN TCA No.523 of 2021 M/s. SKM Egg Products Export (I) Ltd. No.185, Chennimalai Road Erode 638 001 [PAN: AACCS7106G] .. Petitioner Vs. The Assistant Commissioner of Income Tax Circle 1 No.15, Gandhiji Road Erode 638 001. .. Respondent Prayer : Petition filed under Section 260A of the Income Tax Act, 1961 against the order dated 15.06.2021 passed in ITA No.1708/Chny/2019 on the file of the Income Tax Appellate Tribunal 'C' Bench, Chennai. For Petitioner : Mr.G.Baskar For Respondent : Mr.P.E.R. Mangala Suvigaran Junior Standing Counsel ____________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 31/07/2025 05:49:35 pm ) TCA No.523 of 2021 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Learned counsel for the petitioner seeks leave to withdraw the petition. 2. Petition is dismissed as withdrawn. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

28.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl To 1. The Income Tax Appellate Tribunal 'C' Bench, Chennai. 2. Commissioner of Income Tax (Appeals) – 3, Chennai. 3. The Assistant Commissioner of Income Tax Circle 1, No.15, Gandhiji Road, Erode 638 001. ____________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 31/07/2025 05:49:35 pm ) TCA No.523 of 2021 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (kpl)

TCA No.523 of 2021

28.07.2025 ____________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 31/07/2025 05:49:35 pm )

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