Madras High Court
TCA/202/2017 of PRINCIPAL COMMISSIONER OF Vs M/S.INDUS VALLEY HOUSING on 13 October 2026
2026:MHC:4225
TCA No. 202 of 2017
__________
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
TCA Nos. 202 & 203 of 2017
CNR:{HCMA011965552017}
AND
CMP NO. 5143 OF 2017
Principal Commissioner Of
Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai.
..Appellant(s)
Vs
M/s.Indus Valley Housing
A-68, Anna Nagar East, Chennai - 102.
..Respondent(s)
TCA No. 203 of 2017
CNR:{HCMA011965662017}
Principal Commissioner Of
Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai.
..Appellant(s)
Vs
M/s.Indus Valley Housing
A-68, Anna Nagar East, Chennai - 102.
..Respondent(s)
Prayer in TCA No. 202 of 2017 : Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai dated 17.06.2016 in I.T.A.No.230/Mds/2016.
Prayer in TCA No. 203 of 2017 : Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai dated 17.06.2016 in I.T.A.No.231/Mds/2016.
( Uploaded on: 15/10/2026 01:01:40 pm )
2026:MHC:4225
TCA No. 202 of 2017
__________
DR.ANITA SUMANTH, J.
AND
K.RAJASEKAR, J.
For Appellant(s):
Mr.T.Ravikumar
Senior Standing Counsel
For Respondent(s):
Mr.R.Sivaraman
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Common Judgment
(Delivered by Dr.Anita Sumanth, J.) Mr.T.Ravikumar, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeals qua assessment year 2009 – 10 (TCA No.202 of 2017) and 2011 – 12 (TCA No.203 of 2017) and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024.
2. Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Connected miscellaneous petition is closed. (A.S.M.,J.) (K.R.S.,J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To
1. The Principal Commissioner Of Income Tax 2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai.
2. The Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai. TCA Nos. 202 & 203 of 2017
( Uploaded on: 15/10/2026 01:01:40 pm )