Commissioner Of Income Tax,Chennai v. Ms/. Anand Transport
High Court
25 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax,Chennai v. Ms/. Anand Transport
Date of order
25 Oct 2024
Assessment year(s)
2002-2003
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax,Chennai v. Ms/. Anand Transport, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
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.110 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.10.2024
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTH
and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A. No. 110 of 2012
Commissioner of Income Tax,Chennai...Appellant
Vs.
Ms/. Anand Transport,1, 9[th] Street,Dr. Radhakrishna Salai,Mylapore, Chennai – 600 004. .. Respondent
Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'C' Bench, dated 07.09.2011 in ITA No. 1954/Mds/2010.
For Appellant :Mr.T. RavikumarSenior Standing CounselFor Respondent:Mr.A.S. Sriraman
DR. ANITA SUMANTH.,J.
and
G. ARUL MURUGAN.,J.
JUDGMENT
(Delivered by Dr. ANITA SUMANTH.,J)
Mr.T. Ravikumar, learned Senior Standing Counsel, appearing for the Income-Tax Department does not wish to pursue the appeal relating to assessment year 2002-2003 and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. Hence T.C.A.No. 110 of 2012 stands dismissed as withdrawn leaving the question of law open for decision in an appropriate case. No costs.
Index:Yes/NoNeutral Citation:Yes/Nonv
T.C.A.No. 110 of 2012
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue