The Commissioner Of Income Tax (Tds)Chennai v. M/S.neyveli Lignite Corporation Ltd.,Neyveli – 607 801. (
High Court
21 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax (Tds)Chennai v. M/S.neyveli Lignite Corporation Ltd.,Neyveli – 607 801. (
Date of order
21 Jan 2025
Assessment year(s)
2004-05
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax (Tds)Chennai v. M/S.neyveli Lignite Corporation Ltd.,Neyveli – 607 801. (, the High Court (2025) 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Decision: Recording the aforesaid submission, the tax case (appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.01.2025
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTHand
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.(Appeal) No. 937 of 2010
The Commissioner of Income Tax (TDS)Chennai.. Appellant
vs
M/s.Neyveli Lignite Corporation Ltd.,Neyveli – 607 801. (PAN No.AAACN 1121C).. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'C' Bench, dated 30.10.2009 in I.T.A.No.2258/Mds/2005 for Assessment Year 2004-05.
For Appellant::Mrs.V.PushpaSenior Standing CounselFor Respondent ::Mr.R.Venkata Narayan
for M/s.Subbaraya Aiyar Padmanabhan
DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J.
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 this appeal relating to assessment year 2004-05 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 Recording the aforesaid submission, the tax case (appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.
[A.S.M., J] [G.A.M., J]21.01.2025
slIndex:Yes/NoNeutral Citation:YesSpeaking order
T.C.(A) No.937 of 2010
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