Ramsahaimal Sahuwala and Sons Charitable Trust vs. The Assistant Commissioner of Income Tax

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TCA/63/2025HC Madras13 March 2026Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeals. The Court ordered that the tax case appeals are dismissed as withdrawn. Consequently, there was no order as to costs, and the interim applications filed in connection with these appeals were closed. The judgment does not delve into the merits of the case or the specific issues that were before the Income Tax Appellate Tribunal. Therefore, no principle can be extracted for citation, and no specific findings on any legal or factual issues were made by the High Court.

What were the facts?

The appeals were filed by M/s. Ramsahaimal Sahuwala & Sons Charitable Trust against orders of the Income Tax Appellate Tribunal (“C” Bench, Chennai) dated 18.10.2023. The appeals were filed under Section 260A of the Income Tax Act, 1961, challenging the Tribunal's decisions. The respondents were the Assistant Commissioner of Income Tax and the Income Tax Officer. The specific assessment years and the amounts in dispute are not recorded in the judgment. The procedural history involves the appeals reaching the High Court after the ITAT's order.

What were the issues?

The High Court was to decide the appeals filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal dated 18.10.2023. The specific substantial questions of law were not enumerated in the judgment. Assessee's contention: The learned counsel for the appellant (assessee) sought leave of the Court to withdraw the appeals. Revenue's contention: The judgment does not record any specific contentions from the revenue's side. It only notes the appearance of the Senior Standing Counsel for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.63 to 70 of 2025 ,IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.03.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.Nos.63 to 70 of 2025 and C.M.P.Nos.8009, 8008, 8011, 8012, 8017, 8016 , 8018 and 8020 of 2025 M/s.Ramsahaimal Sahuwala & Sons Charitable Trust No.24, Cathedral Garden Road, Nungambakkam, Chennai-600 034. Appellant in all appeals Vs 1.The Assistant Commissioner of Income Tax, Central Circle-2(3), Chennai. 2.The Income Tax Officer, Exemptions Ward-4, Chennai. Respondents in all appeals Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 18.10.2023 in ITA Nos.58, 57, 60, 55, 56, 54, 61 and 59/Chny/2022. ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/03/2026 03:43:17 pm ) T.C.A.Nos.63 to 70 of 2025 For Appellant: Mr.T.Banusekar For Respondent: Mr.J.Narayanaswamy Sr. Standing Counsel COMMON JUDGMENT (Made by the Hon'ble Chief Justice) Learned counsel for the appellant seeks leave of the Court to withdraw the appeals. 2. The tax case appeals are dismissed as withdrawn. There shall be no order as to costs. Consequently, interim applications are closed. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

13.03.2026 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/03/2026 03:43:17 pm ) T.C.A.Nos.63 to 70 of 2025 To: 1.The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. 2.The The Commissioner of Income Tax (Appeals-19). Chennai 3.The Assistant Commissioner of Income Tax, Central Circle-2(3), Chennai. 4.The Income Tax Officer, Exemptions, Ward-4, Chennai. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/03/2026 03:43:17 pm ) T.C.A.Nos.63 to 70 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr T.C.A.Nos.63 to 70 of 2025

13.03.2026 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/03/2026 03:43:17 pm )

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