The Commissioner Of Income Taxchennai v. M/S. Psa Sical Terminals Limited

T.C.A.Nos.188, 526 & 525 of 2013 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. 188, 526 & 525 of 2013 The Commissioner of Income TaxChennai... Appellantin all TCAs vs M/s. PSA SICAL Terminals Limited Tuticorin Container Terminal Building,Berth No.7, Harbour Estate,Tuticorin .. Respondentin all TCAs Prayer in TCA No.188 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai dated 13.07.2011 in ITA No.846/Mds/2011. Prayer in TCA No.525 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 11.06.2010 in ITA No.2391/Mds/2007. Prayer in TCA No.526 of 2013 : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 11.06.2010 in ITA No.2392/Mds/2007. For Appellant :Mrs.V.PushpaSenior Standing Counsel(in all TCAs) For Respondent:Mr.R.Vijayaraghavanfor M/s. Subbaraya AiyarPadmanabhan & Ramamani 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 2004 - 05 (in TCA No.188/13), 2000 - 01 (in TCA No.525/13) and 2000-01 (in TCA No.526/13) 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 Recording the aforesaid submission, these tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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. 188, 526 & 525 of 2013