Madras High Court
The Commissioner Of Income Tax vs M/S Hardy Exploration & Production ... on 8 December, 2025
Author: Anita Sumanth
Bench: Anita Sumanth
TCA No.550 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-12-2025 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TCA No. 550 of 2013 The Commissioner Of Income Tax Chennai.
..Appellant(s) Vs M/s Hardy Exploration & Production (India) Inc. Floor No.5, West Minister Building 108, Dr.Radhakrishnan Salai, Chennai – 600 004.
..Respondent(s) Prayer : 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 24.02.2012 in ITA No.1890/MDS/2011.
For Appellant(s): Mr.Karthik Ranganathan Senior Standing Counsel for Mr.T.Ravikumar For Respondent(s): Mr.Vijayaraghavan For M/s.Subbaraya Aiyar Padmanabhan Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr. Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 09:26:00 pm ) TCA No.550 of 2013 does not wish to pursue this appeal qua assessment year 2008 – 2009 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 Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.
(A.S.M.,J.) (M.S.K.,J.)
08-12-2025
Index: Yes/No
Speaking/Non-speaking order Neutral Citation: Yes SL __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 09:26:00 pm ) TCA No.550 of 2013 DR.ANITA SUMANTH J.
AND MUMMINENI SUDHEER KUMAR J.
SL TCA No. 550 of 2013 08-12-2025 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 09:26:00 pm )