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Appellant(S v. M/S Computer Graphics Ltd,Sterling Silver Nos.24 And

High Court 24 Sep 2025 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Appellant(S v. M/S Computer Graphics Ltd,Sterling Silver Nos.24 And
Date of order
24 Sep 2025
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Appellant(S v. M/S Computer Graphics Ltd,Sterling Silver Nos.24 And, the High Court (2025) dismissed the appeal.

Decision: Recording the aforesaid submission, this tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-09-2025 CORAM THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ TCA No. 258 of 2013AND TCA NO. 259 OF 2013,TCA NO. 260 OF 2013,TCA NO. 261 OF 2013 1. Commissioner Of Income TaxCentral Circle II, 108, Mg Road Chennai 600 034 Appellant(s) Vs 1. M/s Computer Graphics Ltd,Sterling Silver Nos.24 And 25, Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034PAN: AAA CC 1274 F Respondent(s) TCA No. 259 of 2013 1. Commissioner Of Income TaxCentral Circle II 108 Mg Road TCA No. 258 of 2013Chennai 600 034 Appellant(s)Vs1. M/s Computer Graphics LtdSterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034Respondent(s)TCA No. 260 of 20131. Commissioner Of Income TaxCentral Circle Ii 108 Mg Road Chennai 600 034Appellant(s)Vs1. M/s Computer Graphics LtdSterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034Respondent(s)TCA No. 261 of 20131. Commissioner Of Income TaxCentral Circle Ii 108 Mg Road Chennai 600 034Appellant(s)Vs1. M/s Computer Graphics LtdSterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034 TCA No. 258 of 2013 Respondent(s) PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.441/mds/2012. TCA No. 259 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.442/mds/2012. TCA No. 260 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.443/mds/2012. TCA No. 261 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.444/mds/2012. In all Applications For Appellant(s):Mr.Karthick Ranganathan Senior Standing Counsel for Income Tax For Respondent(s):Mr.Mahesh Raichandani COMMON ORDER (Order of the Court was made by S.M.Subramaniam J.) Mr.V.Mahalingam, 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 period 2002-03, 2003-04, 2004-02 and 2008-09 and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs. (S.M.SUBRAMANIAM J.)(MOHAMMED SHAFFIQ J.) 24-09-2025 gdIndex:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/No 1.M/s Computer Graphics LtdSterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai - 34 S.M.SUBRAMANIAM J.ANDMOHAMMED SHAFFIQ J. gd TCA No. 258 of 2013AND TCA NO. 259 OF 2013,TCA NO. 260 OF 2013,TCA NO. 261 OF 2013 24-09-2025
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