Case Law › High Court › Commissioner Of Income Tax v. M/S.s.p.ap...

Commissioner Of Income Tax v. M/S.s.p.apparels Ltd., 39-A Extension Street, Kaikattipudur, Avinashi – 641 654

High Court 10 Dec 2024 In favour of: Assessee

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

10 Dec 2024

Assessment year(s)

2008-09

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax v. M/S.s.p.apparels Ltd., 39-A Extension Street, Kaikattipudur, Avinashi – 641 654, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Recording the aforesaid submission, the Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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

Section 260A case law →

The order — as passed by the High Court

T.C.(Appeal) No.573 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.12.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHand THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(Appeal) No. 573 of 2021 Commissioner of Income Tax No.63, Race Course Road,Coimbatore... Appellantvs M/s.S.P.Apparels Ltd.,39-A Extension Street,Kaikattipudur,Avinashi – 641 654PAN:AAJ CS 4031 P.. RespondentPrayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 17.04.2015 in ITA No.1327/Mds/2014 for Assessment Year 2008-09. For Appellant::Mr.Karthik RanganathanSenior Standing CounselFor Respondent::Mr.N.V.Balaji JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Karthik Ranganathan, learned Senior Standing Counsel would request that T.C.(A)No.573 of 2021 relating to assessment year 2008-09 be listed today as it is hit by low tax effect. https://www.mhc.tn.gov.in/judis DR. ANITA SUMANTH.,J. T.C.(Appeal) No.573 of 2021 and G. ARUL MURUGAN.,J. 2. The Department appeal has been filed in the case of S.P.Apparels Ltd., and other appeals in respect of the same assessee are listed today. Hence, T.C.(A)No.573 of 2021 is listed under a special list today. 3. Mr.Karthik Ranganathan would submit that the Income-Tax Department does not wish to pursue the appeal relating to assessment year 2008-09 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 4. Recording the aforesaid submission, the Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. slIndex:Yes/NoNeutral Citation:YesSpeaking order [A.S.M., J] [G.A.M., J]10.12.2024 T.C.(A) No.573 of 2021 https://www.mhc.tn.gov.in/judis

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