Madras High Court
TCA/184/2016 of COMMISSIONER OF INCOME TAX Vs MR.S.J.SURYAH on 4 November 2026
2026:MHC:4456
TCA No. 184 of 2016
__________
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-11-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE S.KARTHIKEYAN
TCA No. 184 of 2016
CNR:{HCMA010933592016}
AND
CMP NO. 2861 OF 2016
Commissioner of Income Tax,
Central II,
No.108, Nungambakkam High Road,
Chennai - 600 034.
..Appellant(s)
Vs
Mr.S.J.Suryah
Flat No. D-1, Jamal Apartments,
No.18, Neelkata Metha Street, T.Nagar,
Chennai – 600 017.
..Respondent(s)
Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘C’ Bench, dated 05.06.2015 in ITA No. 1860/Mds/2014.
For Appellant(s):
Ms.Pooja Jain
Junior Panel Counsel
For Respondent(s):
Mr.R.Sivaraman
( Uploaded on: 05/11/2026 03:38:46 pm )
2026:MHC:4456
TCA No. 184 of 2016
__________
DR.ANITA SUMANTH, J.
AND
S.KARTHIKEYAN, J.
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JUDGMENT
(Delivered by Dr.Anita Sumanth, J.) Ms.Pooja Jain, learned Junior Panel Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2004 – 05 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 Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Connected miscellaneous petition is closed. (A.S.M, J.) (S.K, J.) 04-11-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To
1. The Commissioner of Income Tax, Central II, No.108, Nungambakkam High Road, Chennai - 600 034.
2. The Income Tax Appellate Tribunal, Madras ‘C’ Bench, Chennai.
AND CMP NO. 2861 OF 2016
( Uploaded on: 05/11/2026 03:38:46 pm )