Madras High Court
TCA/57/2016 of THE COMMISSIONER OF INCOME TAX Vs M/S. BRAKES INDIA LTD on 2 November 2026
2026:MHC:4426
TCA No. 57 of 2016
__________
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
TCA No. 57 of 2016
CNR:{HCMA010959362016}
The Commissioner Of Income Tax
Chennai.
..Appellant(s)
Vs
M/s. Brakes India Ltd
Padi, Chennai-50.
..Respondent(s)
APPEAL filed under Section 260A of the Income Tax Act, 1961 against order dated 06.01.2012 passed in ITA No.249/mds/2010 on the file of the Income Tax Appellate Tribunal Madras ‘A’Bench for the assessment year 2005-
06.
For Appellant(s):
Mr.T.Ravi Kumar
Senior Standing Counsel
For Respondent(s):
Mr.R.Vijayaraghavan for
M/s.Subbaraya Aiyar Padmanabhan
( Uploaded on: 03/11/2026 03:58:01 pm )
2026:MHC:4426
TCA No. 57 of 2016
__________
DR.ANITA SUMANTH J.
AND
KRISHNASWAMY GOVINDARAJAN J.
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Judgment
(Judgment of the Court was 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 the Tax Case (Appeal) qua assessment year 2005 – 2006 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 Recording the aforesaid submission, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.G.R.,J.) 02-11-2026 Index: Yes/No Speaking order Neutral Citation: Yes SL
( Uploaded on: 03/11/2026 03:58:01 pm )