Madras High Court

TCA/528/2015 of COMMISSIONER OF INCOME TAX Vs M/S MPL AUTOMOBILE AGENCY on 12 October 2026

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__________

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-10-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH

AND

THE HON'BLE MR.JUSTICE K.RAJASEKAR

TC(A).No.528 of 2015

CNR: {HCMA010514382015}

The Commissioner of Income Tax,

121, Nungambakkam High Road,

Chennai.

..Appellant

Vs

M/s.MPL Automobile Agency Pvt Ltd,

No.20, Thanikachalam Road,

T.Nagar, Chennai - 600 017.

..Respondent

Prayer: Tax Case (Appeal) filed under Section 260-A of Income Tax Act, 1961

against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, dated 28.11.2014 in ITA No.102/Mds/2014.

For Appellant:

Mrs.V.Pushpa

Senior Standing Counsel

For Respondent:

Not ready in notice

( Uploaded on: 15/10/2026 04:22:46 pm )

TC(A).No.528 of 2015

__________

DR.ANITA SUMANTH, J.

AND

K.RAJASEKAR, J.

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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 the Tax Case (Appeal) qua assessment year 2010-2011 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 Recording the aforesaid submission, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.) 12-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes hvk

( Uploaded on: 15/10/2026 04:22:46 pm )

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