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Madras High Court

The Commissioner Of Income Tax vs M/S. Tvs Electronics Ltd on 4 December, 2025

Author: Anita Sumanth

Bench: Anita Sumanth

                                                                                             T.C.(A).No. 633 of 2013
                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 04.12.2025

                                                              CORAM :

                              THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                and
                            THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER
                                              KUMAR

                                                    T.C.(A) No. 633 of 2013

                     The Commissioner of Income Tax,
                     Chennai.
                                                                                                    .. Appellant


                                                                     vs


                     M/s. TVS Electronics Ltd
                     Jayalakshmi Estate
                     New No. 29 (Old No. 8),
                     Haddows Road, Chennai – 600 034.
                                                                                                 .. Respondent

                     Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal Madras ‘B’
                     Bench, dated 25.05.2012 in ITA No. 811/MDS/2010.

                                  For Appellant      :         Mr.J.Narayanaswamy
                                                               Senior Standing Counsel

                                  For Respondent     :         Mr.Venkata Narayanan
                                                               for M/s. Subaraya Aiyar Padmanabhan




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                                                                                              T.C.(A).No. 633 of 2013


                                                                        DR. ANITA SUMANTH,J.
                                                                                        and
                                                                 MUMMINENI SUDHEER KUMAR,J.

                                                        JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this 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 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.] 04.12.2025 Index:Yes/No Neutral Citation:Yes/No ssm To The Income Tax Appellate Tribunal ‘B’ Bench, Madras.

T.C.(A).No. 633 of 2013 2/2

https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/12/2025 09:26:00 pm )