Case LawHigh Court › Commissioner Of Income Tax Chennai v. Sm...

Commissioner Of Income Tax Chennai v. Smt U Srilakshmi25 Pandamangalam Agraharam,Woraiyur, Trichy 620 003

High Court 20 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Chennai v. Smt U Srilakshmi25 Pandamangalam Agraharam,Woraiyur, Trichy 620 003
Date of order
20 Aug 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax Chennai v. Smt U Srilakshmi25 Pandamangalam Agraharam,Woraiyur, Trichy 620 003, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.

Decision: Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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

The order — as passed by the High Court

T.C.A.No.586 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.08.2025 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHand THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR T.C.A.No.586 of 2013 Commissioner Of Income Tax Chennai... Appellant vs Smt U Srilakshmi25 Pandamangalam Agraharam,Woraiyur, Trichy 620 003... Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras, 'C' Bench, dated 11.03.2013 in ITA No. 1717/Mds/2012. For Appellant :Mr.V.Mahalingam,Senior Standing Counsel For Respondent:Mr.A.S.Sriraman DR. ANITA SUMANTH.,J.andN.SENTHILKUMAR,J. JUDGMENT (Delivered by Dr. ANITA SUMANTH.,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 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 Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs. Index:Yes/NoSpeaking orderNeutral Citation:Yessl [A.S.M., J] [N.S.,J.]20.08.2025 T.C.A.No.586 of 2013 2/2
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