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The Commissioner Of Income Tax,Coimbatore v. Mr.s.balamurali

High Court 04 Nov 2024 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Coimbatore v. Mr.s.balamurali
Date of order
04 Nov 2024
Assessment year(s)
2005-2006
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax,Coimbatore v. Mr.s.balamurali, 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Decision: Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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.841 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.11.2024 CORAM : THE HONOURABLE DR.JUSTICEANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.No.841 of 2013 The Commissioner of Income Tax,Coimbatore... Appellant vs Mr.S.Balamurali,7/53, Nadar Colony,Podanur, Coimbatore – 641 023 .. 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 03.06.2013 in I.T.A.No.1815/Mds/2012. For Appellant :Mr.Karthik RanganathanSenior Standing Counsel For Respondent:Not ready in notice DR. ANITA SUMANTH.,J.andG. ARUL MURUGAN.,J. 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 this appeal qua assessment year 2005-2006 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 Recording the aforesaid submission, this tax case appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter.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.841 of 2013
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