M/s Ramsahaimal Sahuwala and Sons Charitable Tru vs. The Assistant Commissioner Of Income Tax

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TCA/74/2025HC Madras16 March 2026Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought to withdraw the appeal. Consequently, the Court dismissed the appeal as withdrawn. There was no order as to costs. The judgment does not record any specific findings on the merits of the case, as the appeal was disposed of on the request of the appellant to withdraw it. Therefore, no ratio decidendi can be extracted from this judgment regarding the substantive issues of the original appeal.

What were the facts?

The appeal, T.C.A.No.74 of 2025, was filed by M/s. Ramsahaimal Sahuwala and Sons Charitable Trust against an order of the Income Tax Appellate Tribunal, Chennai Bench ‘C', dated 18.10.2023 in ITA No.53/Chny/2023. The respondents were the Assistant Commissioner of Income Tax and the Income Tax Officer. The appeal was filed under Section 260A of the Income Tax Act, 1961. The procedural history leading to this appeal involves the order passed by the ITAT, which is now under challenge before the High Court.

What were the issues?

1. Whether the appeal filed by the appellant should be permitted to be withdrawn, as sought by the learned counsel for the appellant. Contentions: Assessee: The learned counsel for the appellant sought to withdraw the appeal. Revenue: No arguments were recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.74 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.03.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.74 of 2025 M/s Ramsahaimal Sahuwala and Sons Charitable Trust No. 24 Cathedral Garden Road Nungambakkam Chennai-600034. Appellant(s) Vs 1. The Assistant Commissioner Of Income Tax Central Circle-2(3) Chennai. 2. The Income Tax Officer Exemptions Ward-4 Chennai. Respondent(s) Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai Bench ‘C’ dated 18.10.2023 in ITA No.53/Chny/2023. For Appellant(s): M/s.A.Sharren For Respondent(s): Mr.J.Narayanasamy Senior Standing Counsel __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2026 03:50:09 pm ) T.C.A.No.74 of 2025 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Learned counsel for appellant seeks to withdraw the appeal. 2. Appeal is dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J)

16.03.2026 Index : Yes/No Neutral Citation : Yes/No kpl To 1. The Assistant Commissioner Of Income Tax Central Circle-2(3) Chennai. 2. The Income Tax Officer Exemptions Ward-4 Chennai. __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2026 03:50:09 pm ) T.C.A.No.74 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (kpl) T.C.A.No.74 of 2025

16.03.2026 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/03/2026 03:50:09 pm )

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