Commissioner Of Income Tax-Iii, Coimbatore v. M/S.eastman Exports Global Clothing P. Ltd., Tirupur

IN THE HIGH COURT OF JUDICATURE AT MADRAS Coram : The Honourable Mr.Justice T.S.SIVAGNANAM The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.1194 of 2009 Commissioner of Income Tax-III, Coimbatore....AppellantVs M/s.Eastman Exports Global Clothing P. Ltd., Tirupur. ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961againsttheorderdated17.4.2009madeinITA.No.1509/Mds/2008 on the file of the Income TaxAppellate Tribunal, Madras 'C' Bench for the assessmentyear 2004-05 against the order of the Commissioner ofIncome Tax(Appeals) in ITA.No53C/07-08 dated 31.03.2008 asagainst the order of the Assistant Commissioner of Incometax,Grade(1),Tiruppur dated 26.10.2007. Judgment was delivered by T.S.Sivagnanam,JWe have heard Mr.T.R.Senthilkumar, learned SeniorStanding Counsel as well as Ms.K.G.Usharani, learnedStanding Counsel appearing for the Revenue andMr.R.Sivaraman, learned counsel appearing for therespondent – assessee.2. This appeal, filed by the Revenue under Section 260Aof the Income Tax Act, 1961, is directed against the orderdated 17.4.2009 made in ITA.No. 1509/Mds/2008 on the fileof the Income Tax Appellate Tribunal, Madras 'C' Bench forthe assessment year 2004-05.3. The above appeal was admitted on 16.11.2009 on thefollowing substantial question of law : https://hcservices.ecourts.gov.in/hcservices/ 4. The learned Senior Standing Counsel appearing forthe Revenue seeks permission to withdraw this appeal onaccount of low tax effect. He has also made an endorsementin the bundle today to that effect. 5. Hence, the above tax case appeal is dismissed aswithdrawn. The substantial question of law is left open. Nocosts. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar RSToThe Registrar, Income Tax Appellate Tribunal, Chennai 'C' Bench. 2.The Commissioner of Income Tax(Appeals)-II,Coimbatore.Coimbatore. 3.The Assistant Commissioner of Income Tax,Circle I(1),Tiruppur +1cc to Mr.T.R.Senthilkumar , Advocate SR.No. 66115TCA.No.1194 of 2009 rpaA.SK(06/09/2019)