Madras High Court

TCA/442/2016 of THE COMMISSIONER OF INCOME TAX Vs SHRI T.CHITTY BABU on 13 October 2026

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2026:MHC:4227

TCA No. 442 of 2016

__________

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 No. 442 of 2016

CNR:{HCMA010951552016}

The Commissioner Of Income Tax,

Chennai.

..Appellant(s)

Vs

Shri T.Chitty Babu

46 G.Square, OMR Kandhanchavadi,

Chennai 600 096

..Respondent(s)

Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘C’ Bench, Chennai dated 22.5.2015 passed in ITA No. 1339/Mds/2012 for assessment year 2008 –

09.

For Appellant(s):

Mr.T.Ravi Kumar

Senior Standing Counsel

For Respondent(s):

Mr.A.S.Sriraman

( Uploaded on: 15/10/2026 01:01:40 pm )

2026:MHC:4227

TCA No. 442 of 2016

__________

DR.ANITA SUMANTH, J.

AND

K.RAJASEKAR, J.

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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 appeal qua assessment year 2008 – 09 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 Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) (K.R.S, J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To

1. The Commissioner of Income Tax, Chennai.

2. The Income Tax Appellate Tribunal, Madras ‘C’ Bench, Chennai.

( Uploaded on: 15/10/2026 01:01:40 pm )

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