Case LawHigh Court › T.c.(A) v. T.r.shanmugasundaram

T.c.(A) v. T.r.shanmugasundaram

High Court 22 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
T.c.(A) v. T.r.shanmugasundaram
Date of order
22 Nov 2024
Assessment year(s)
Outcome
Dismissed

Case summary

In T.c.(A) v. T.r.shanmugasundaram, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Recording the aforesaid submission, these tax case appeals and the connected Miscellaneous Petitions are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. [A.S.M., J] [G.A.M., J] 22.11.2024 slIndex:Yes/NoNeutral Citation:Yesspeaking order T.C.(A) Nos.266...

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.Nos.266 of 2024 etc. batch IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.11.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTHandTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(A) Nos.266,193, 196, 201, 263, 267, 268, 270, 271, 272 and 265 of2024and CMP Nos. 24955, 24863, 19699, 19924, 20347, 24747, 24760,24824, 24829 and 24859 of 2024 T.C.(A)No.266 of 2024:Principal Commissioner of Income-Tax -I,Coimbatore. .. Appellant vs T.R.Shanmugasundaram .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 14.02.2022 in ITA No.644/Chny/2019. For Appellant :Mr.Karthik RanganathanSenior Standing CounselC O M M O N JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income- Tax Department does not wish to pursue these appeals qua the following https://www.mhc.tn.gov.in/judis DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J.assessment years and seeks 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 Recording the aforesaid submission, these tax case appeals and the connected Miscellaneous Petitions are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. [A.S.M., J] [G.A.M., J] 22.11.2024 slIndex:Yes/NoNeutral Citation:Yesspeaking order T.C.(A) Nos.266,193, 196, 201, 263, 267, 268, 270, 271, 272 and 265 of 2024and CMP Nos. 24955, 24863, 19699, 19924, 20347, 24747, 24760, 24824, 24829 and 24859 of 2024 https://www.mhc.tn.gov.in/judis T.C.A.Nos.266 of 2024 etc. batch
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