The Commissioner Of Income Tax,Chennai v. M/S.nms Consultancy Private Limited,T11, Kg Plaza, 3[Rd] Floor
High Court
04 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Chennai v. M/S.nms Consultancy Private Limited,T11, Kg Plaza, 3[Rd] Floor
Date of order
04 Nov 2024
Assessment year(s)
2008-2009
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax,Chennai v. M/S.nms Consultancy Private Limited,T11, Kg Plaza, 3[Rd] Floor, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Decision: Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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
T.C.A.No.488 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.11.2024
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTH
andTHE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.488 of 2013
The Commissioner of Income Tax,Chennai... Appellant
vs
M/s.NMS Consultancy Private Limited,T11, KG Plaza, 3[rd] Floor,No.41-44 General Patters Road,Chennai – 600 002.PAN :
.. Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961
against order of the Income Tax Appellate Tribunal, Madras, 'D' Bench, ,
dated 17.10.2012 in I.T.A.No.1524/Mds/2012.
For Appellant :Ms.V.PushpaSenior Standing CounselFor Respondent:Mr.R.Sivaraman
DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J.
JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J)
Ms.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 qua assessment year 2008-2009 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 Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs.
Index:Yes/NoNeutral Citation:Yesvs
[A.S.M., J] [G.A.M., J] 04.11.2024
T.C.A.No.488 of 2013
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