Madras High Court
TCA/864/2017 of PRINCIPAL COMMISSIONER OF Vs M/S BHIMA JEWELLERY on 12 October 2026
2026:MHC:4234
TC(A).No.864 of 2017
__________
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.864 of 2017
CNR: {HCMA012036562017}
The Principal Commissioner of Income Tax, Central-2, No.108 Mahatma Gandhi Road, Chennai.
..Appellant
Vs
M/s.Bhima Jewellery,
No.137, West Masi Street,
Madurai - 625 001.
..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, ‘D’ Bench, dated 31.05.2017 in ITA.No.109/Mds/2017.
For Appellant:
Mr.Prabhu Mukunth Arunkumar
Senior Standing Counsel
For Respondent:
No appearance
( Uploaded on: 15/10/2026 04:22:49 pm )
2026:MHC:4234
TC(A).No.864 of 2017
__________
DR.ANITA SUMANTH, J.
AND
K.RAJASEKAR, J.
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JUDGMENT
(Delivered by Dr.Anita Sumanth, J.) Mr.Prabhu Mukunth Arunkumar, 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 2011-2012 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 Recording the aforesaid submission, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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 04:22:49 pm )