Madras High Court
TCA/452/2015 of THE COMMISSIONER OF INCOME Vs M/S WHEELS INDIA LTD on 6 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
TCA No. 452 of 2015
CNR:{HCMA010512062015}
AND
TCA NO. 453 OF 2015
The Commissioner Of Income
Tax, Chennai
..Appellant(s)
Vs
M/s Wheels India Ltd
Padi Chennai 600 050
..Respondent(s)
TCA No. 453 of 2015
CNR:{HCMA010512112015}
The Commissioner Of Income
Tax, Chennai
..Appellant(s)
Vs
M/s Wheels India Ltd
Padi Chennai 600 050
..Respondent(s)
Prayer in TCA.No.452 of 2015: Tax Case (Appeal) filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘’ Bench, Chennai dated 26.09.2014 in ITA No.383/Mds/2014
for the A.Y. 2010-11.
Prayer in TCA.No.453 of 2015: Tax Case (Appeal) filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai dated 26.09.2014 in ITA
No.394/Mds/2014 for the A.Y. 2009-10.
In both TCA’S
For Appellant(s):
Ms. V. Pushpa, SSC
For Respondent(s):
Mr. R. Venkata Narayanan
for M/s.Subbaraya Aiyar Padmanabhan and
Ramamani
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Common Judgment
(Judgment of the Court was delivered by Dr.Anita Sumanth J.) Ms. V. Pushpa, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment years 2010 – 2011 (TCA.No.452 of 2015) and 2009 – 2010 (TCA.No.453 of 2015) 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 Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To
1. The Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai.
DR.ANITA SUMANTH J. AND K.RAJASEKAR J. MPL TCA No. 452 of 2015 AND TCA NO. 453 OF 2015 06-10-2026