THE COMMISSIONER OF INCOME TAX vs. CHENTECH COMPUTER SERVICE
What did the High Court hold?
The High Court recorded the submission of the Revenue's Senior Standing Counsel that the Income-Tax Department did not wish to pursue the appeal for assessment year 2011-12 and sought its withdrawal due to low tax effect, as per Circular No. 9 of 2024. Accordingly, the Tax Case (Appeal) was dismissed as withdrawn. The Court explicitly stated that the questions of law remain open to be decided in an appropriate matter. No costs were awarded.
What were the facts?
The Commissioner of Income Tax, Chennai (the Revenue) 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 25/05/2016, passed in ITA.No.550/mds/2016. The appeal pertains to assessment year 2011-12 and concerns Chentech Computer Service Pvt Ltd (the Assessee). The Revenue sought withdrawal of the appeal.
What were the issues?
1. Whether the appeal filed by the Revenue against the ITAT's order for assessment year 2011-12 should be withdrawn. The Revenue argued for withdrawal based on Circular No. 9 of 2024 dated 17.09.2024, citing low tax effect. The Assessee's contentions are not recorded in the judgment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
2026:MHC:4226 TCA No. 713 of 2017 __________ Page1 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. 713 of 2017 CNR:{HCMA012020792017} The Commissioner Of Income Tax Chennai. ..Appellant(s) Vs Chentech Computer Service Pvt Ltd, New No.75a, Old,No,105a, Dr.Radhakrishnan Salai, Opp Hotel President Mylapore, Chennai – 600 004. ..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 dt.25/05/2016 passed in ITA.No.550/mds/2016. For Appellant(s): Mr.T.Ravi Kumar Senior Standing Counsel For Respondent(s): Mr.R.Venkatanarayanan for M/s.Subbaraya Aiyar Padmanabhan https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm ) 2026:MHC:4226 TCA No. 713 of 2017 __________ Page2 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 2011 – 12 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. 713 of 2017 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm )
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