M/S. R.P.RAJARAJAN ENTERPRISES vs. THE INCOME TAX OFFICER

TCA/711/2017HC Madras2026/MHC/420912 October 20263 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded that the counsel for the appellant had instructions to withdraw the appeal and an endorsement was made by the learned counsel on record. Consequently, the appeal was dismissed as withdrawn. The questions of law were left unanswered. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

This appeal was filed by M/s. R.P.Rajarajan Enterprises (the assessee) against the order of the Income-Tax Appellate Tribunal, ‘B’ Bench, Chennai. The assessment year in question is 2012-13. The appeal was filed under Section 260A of the Income-Tax Act, 1961. The respondent is the Income Tax Officer, Non Corporate Ward 3(2), Chennai. The procedural history leading to this appeal involves an order passed by the Income-Tax Appellate Tribunal, which is now under challenge before the High Court.

What were the issues?

The High Court was to decide the appeal filed under Section 260A of the Income-Tax Act, 1961. The specific questions of law were not explicitly stated in the judgment as the appeal was withdrawn. The assessee's counsel, Ms. Mahalakshmi, representing Mr. Sandeep Bagamar, informed the court that they had instructions to withdraw the appeal. An endorsement to this effect was made by the counsel on record. The revenue's contentions are not recorded as the appeal was withdrawn before any substantive arguments could be made.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2026:MHC:4209 TCA No. 711 of 2017 __________ Page 1 of 3 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 TCA No. 711 of 2017 CNR:{HCMA012020642017} M/s. R.P.Rajarajan Enterprises 578 Anna Salai, Teynampet, Chennai 600 018. ..Appellant(s) Vs The Income Tax Officer, Non Corporate Ward 3(2), Chennai 600 034. ..Respondent(s) Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, ‘B’, Bench, Chennai in ITA No. 2699/MDS/2016 for the Assessment Year 2012-13 dated 31/01/2017. For Appellant(s): Ms.Mahalakshmi and Mr. Sandeep Bagmar For Respondent(s): Mrs.V.Pushpa Senior Standing Counsel Judgment (Delivered by Dr.Anita Sumanth, J.) Ms.Mahalakshmi, who represents, Mr.Sandeep Bagamar, learned counsel on record, states that they are instructions to withdraw this appeal and an endorsement has been made by Mr.Sandeep Bagamar, learned counsel on https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/10/2026 01:34:42 pm ) 2026:MHC:4209 TCA No. 711 of 2017 __________ Page 2 of 3 record. Recording the aforesaid, this appeal is dismissed as withdrawn, leaving the questions of law unanswered. No costs. (A.S.M, J.) (K.R.S, J.) 12-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To 1. The Income Tax Officer, Non Corporate Ward 3(2), Chennai 600 034. 2. The Income Tax Appellate Tribunal ‘B’ Bench, Chennai. https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/10/2026 01:34:42 pm ) 2026:MHC:4209 TCA No. 711 of 2017 __________ Page 3 of 3 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. ssm TCA No. 711 of 2017 12-10-2026 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/10/2026 01:34:42 pm )

Latest GST High Court judgments

Search GST case law →