Commissioner Of Income Tax Imadurai v. Pioneer Miyagi Chemicals Pvt. Ltd.,23 Vallabhai Road,Chokkikulam,Madurai – 625 002

T.C.A.No.393 & 394 of 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.11.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos.393 & 394 of 2009 Commissioner of Income Tax IMadurai... Appellantin both TCAs vs Pioneer Miyagi Chemicals Pvt. Ltd.,23 Vallabhai Road,Chokkikulam,Madurai – 625 002... Respondentin both TCAs Prayer in TCA No.393 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, dated 24.10.2008 in ITA No. 529/Mds/2007. Prayer in TCA No.394 of 2009: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, dated 24.10.2008 in ITA No. 530/Mds/2007. For Appellant For Appellant :Mr.J.NarayanaswamySenior Standing Counsel (in both TCAs)For Respondent:Mr.G.Tarunfor Mr.A.S.Sriraman (in both TCAs) DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment periods 2002 – 03 (in TCA No. 393 of 2009) and 2003 – 04 (in TCA No. 394 of 2009) 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs. Index:Yes/NoNeutral Citation:Yesssm [A.S.M., J] [G.A.M., J] 06.11.2024 T.C.A.Nos.393 & 394 of 2009