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Commissioner Of Income Taxchennai v. M/S.j.l.builders (P) Ltda2 Uma Residency,New

High Court 28 Oct 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Taxchennai v. M/S.j.l.builders (P) Ltda2 Uma Residency,New
Date of order
28 Oct 2024
Assessment year(s)
2006-07
Outcome
Dismissed

Case summary

In Commissioner Of Income Taxchennai v. M/S.j.l.builders (P) Ltda2 Uma Residency,New, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Hence, keeping the questions of law alive for determination in an appropriate case, this appeal is dismissed as withdrawn.

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

TCANo.130 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.10.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHand THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN TCA.No.130 of 2013 Commissioner of Income TaxChennai .. Appellant vs M/s.J.L.Builders (P) LtdA2 Uma Residency,New No.75, Habibullah Road,T.Nagar, Chennai 600 017... Respondent PRAYER: APPEAL filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 12.09.2012 in I.T.A.No.714/Mds/2012 for the Assessment Year 2006-07. For Appellant: Mrs.R.Hemalatha Senior Standing Counsel For Respondent: Mr.A.S.Sriraman DR. ANITA SUMANTH,J.andG. ARUL MURUGAN.,J JUDGMENT(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the Income Tax Department does not wish to pursue this appeal relating to Assessment Year 2006-07 and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Hence, keeping the questions of law alive for determination in an appropriate case, this appeal is dismissed as withdrawn. No costs. Index:Yes/NoSpeaking orderNeutral Citation:Yesvs [A.S.M., J] [G.A.M., J] 28.10.2024 TCA.No.130 of 2013
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