COMMISSIONER OF INCOME TAX vs. M/S MPL AUTOMOBILE AGENCY

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TCA/528/2015HC Madras12 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon recording the submission of the learned Senior Standing Counsel for the appellant/Department, allowed the withdrawal of the Tax Case (Appeal) for assessment year 2010-2011. The Court explicitly stated that the appeal is dismissed as withdrawn. The judgment also noted that the questions of law remain open to be decided in an appropriate future matter. No costs were awarded. The specific reasoning for the dismissal is based on the Revenue's stated intention to withdraw due to low tax effect as per the circular. No decision was made on the merits of the case.

What were the facts?

This case involves a Tax Case (Appeal) filed by the Commissioner of Income Tax (Appellant) against M/s. MPL Automobile Agency Pvt Ltd (Respondent). The appeal challenges an order passed by the Income Tax Appellate Tribunal, Madras ‘C’ Bench, dated 28.11.2014, in ITA No.102/Mds/2014. The assessment year in question is 2010-2011. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The Revenue, represented by Mrs. V. Pushpa, Senior Standing Counsel, informed the High Court that they did not wish to pursue the appeal for the specified assessment year.

What were the issues?

1. Whether the Income-Tax Department should be permitted to withdraw the Tax Case (Appeal) for assessment year 2010-2011, concerning the order of the Income Tax Appellate Tribunal dated 28.11.2014 in ITA No.102/Mds/2014, on the grounds of low tax effect. The Appellant (Revenue) argued that they wished to withdraw the appeal for assessment year 2010-2011 due to a low tax effect, citing Circular No. 9 of 2024 dated 17.09.2024. The Respondent (Assessee) was not ready in notice, and no arguments were recorded on their behalf. The judgment does not record any specific questions of law that were to be decided, other than the implicit question of whether the withdrawal should be allowed.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TC(A).No.528 of 2015 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TC(A).No.528 of 2015 CNR: {HCMA010514382015} The Commissioner of Income Tax, 121, Nungambakkam High Road, Chennai. ..Appellant Vs M/s.MPL Automobile Agency Pvt Ltd, No.20, Thanikachalam Road, T.Nagar, Chennai - 600 017. ..Respondent Prayer: Tax Case (Appeal) filed under Section 260-A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, dated 28.11.2014 in ITA No.102/Mds/2014. For Appellant: Mrs.V.Pushpa Senior Standing Counsel For Respondent: Not ready in notice https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:46 pm ) TC(A).No.528 of 2015 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. JUDGMENT (Delivered by Dr.Anita Sumanth, J.) Mrs.V.Pushpa, learned Senior Standing Counsel appearing for the appellant/Department, would submit that the Income-Tax Department does not wish to pursue the Tax Case (Appeal) qua assessment year 2010-2011 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 submission, 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.) 12-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes hvk TC(A).No.528 of 2015 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 04:22:46 pm )

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