Madras High Court
TC/194/2008 of COMMISSIONEWR OF INCOME TAX Vs MS J.JAYALALITHA on 2 November 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE KRISHNASWAMY GOVINDARAJAN
TC No. 194 of 2008
{CNR:HCMA010118182008}
TC No. 195 of 2008
CNR:{HCMA010118292008}
TC No. 196 of 2008
CNR:{HCMA010118322008}
TC No. 197 of 2008
CNR:{HCMA010118352008}
TC No. 198 of 2008
CNR:{HCMA010118432008}
TC No. 199 of 2008
CNR:{HCMA010118522008}
and CMP Nos.3949, 3965, 4647, 4670, 3961, 3962, 3963, 3964, 3948, 3950, 3952, 3953, 3954, 4649, 4667, 4673, 4675 and 3959 of 2022
Commissioner Of Income Tax
Central II Chennai
..Petitioner(s)
Vs
Ms J.Jayalalitha
36 Poes Garden Chennai
..Respondent(s)
APPEALs filed under Section 260A of the Income Tax Act, 1961 against order dated 20.04.2007 passed in C.O.Nos.37, 38, 39, 40, 41 and 42/Mds/2002
in ITA Nos.521, 522, 523, 524, 525 and 526/Mds/2002 on the file of the Income Tax Appellate Tribunal Madras ‘B’Bench for the assessment years 1987-88, 1988-89, 1989-90, 1990-91 1991-92 and 1992-93.
In all TCs
For Petitioner(s):
Mrs.V. Pushpa, Senior Standing Counsel
For Respondent(s):
Sole respondent died
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Common Order
(Order of the Court was made by Dr.Anita Sumanth J.) TC.No.199 of 2008 and CMP Nos.3949, 3965, 4647, 4670, 3961, 3962, 3963, 3964, 3948, 3950, 3952, 3953, 3954, 4649, 4667, 4673, 4675 and 3959 of 2022 are listed under special list today.
2. Mrs. V.Pushpa, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these Tax Case (Appeals) qua assessment years 1987-88
(TC.No.194 of 2008), 1988-89 (TC.No.195 of 2008), 1989-90 (TC.No.196 of 2008), 1990-91 (TC.No.197 of 2008), 1991-92 (TC.No.198 of 2008) and 1992- 93 (TC No.199 of 2008) and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024.
3. Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.
4. CMP Nos.3949, 3965, 4647, 4670, 3961, 3962, 3963, 3964, 3948, 3950, 3952, 3953, 3954, 4649, 4667, 4673, 4675 and 3959 of 2022 filed seeking to condone the delay in filing the petition to set aside the abatement of the appeals and to implead the proposed respondents as legal representatives of the deceased respondent are closed as unnecessary as the Tax Cases are not pursued by the Department on account of low tax effect. (A.S.M.,J.) (K.G.R.,J.) 02-11-2026 Index: Yes/No Speaking order Neutral Citation: Yes SL To The Income Tax Appellate Tribunal Madras ‘B’Bench, Chennai.
DR.ANITA SUMANTH J. AND KRISHNASWAMY GOVINDARAJAN J. SL T.C.Nos. 194 to 199 of 2008 and CMP Nos.3949, 3965, 4647, 4670, 3961, 3962, 3963, 3964, 3948, 3950, 3952, 3953, 3954, 4649, 4667, 4673, 4675 and 3959 of 2022 02-11-2026