Commissioner Of Income Taxchennai v. M/S. Padhanilam Welfare Trustvelaudham Pillai Memorial Hospitalpadanilam, Kulasekaram

T.C.A.Nos.360, 361 & 362 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.11.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos. 360, 361 & 362 of 2013 Commissioner of Income TaxChennai vs .. Appellantin all TCAs M/s. Padhanilam Welfare TrustVelaudham Pillai Memorial HospitalPadanilam, Kulasekaram. .. Respondentin all TCAs Prayer in TCA No.360 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 19.6.2012 in ITA No.1770/Mds/2011. Prayer in TCA No.361 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 19.6.2012 in ITA No.1771/Mds/2011. Prayer in TCA No. 362 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 19.6.2012 in ITA No.1772/Mds/2011. For Appellant :Mrs.V.PushpaSenior Standing Counsel(in all TCAs) For Respondent:Ms.Vandana Vyasfor Mr.R.Sivaraman(in all TCAs) DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J. COMMON JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J) Mrs.V.Pushpa, 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 years 2006 -07 (in TCA No. 360/13), 2007 – 08 (in TCA No.361/13) and 2008 – 09 (in TCA No.362/13) 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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 T.C.A.Nos. 360, 361 & 362 of 2013