Madras High Court
M/S.Madras Cements Ltd vs The Deputy Commissioner Of Income Tax on 24 October, 2024
Author: Anita Sumanth
Bench: Anita Sumanth
2024:MHC:3662
TC.Nos.2632 & 2633 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.10.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
TC.Nos.2632 & 2633 of 2006
M/s.Madras cements Ltd.
98A, Dr.Radhakrishnan Salai,
Mylapore, Chennai-600 004. .. Appellant in both TCs
vs
The Deputy Commissioner of Income Tax,
Circle 1, VirudhuNagar I. .. Respondent in both TCs
COMMON PRAYER : APPEALS filed under Section 260A of the
Income Tax Act, 1961 against order dated 07.07.2006 passed in
I.T.A.Nos.955/MDS/2004 and 956/MDS/2004 for the Assessment Years
1999-2000 and 2000-2001 on the file of the Income Tax Appellate
Tribunal, Madras 'A' Bench, Chennai.
(In both TCs)
For Appellant : Mr.P.J.Rishikesh
For Respondent : Mr.J.Narayanaswamy,
Senior Standing Counsel
https://www.mhc.tn.gov.in/judis
1/2
TC.Nos.2632 & 2633 of 2006
DR. ANITA SUMANTH,J.
and
G. ARUL MURUGAN.,J
COMMON JUDGMENT
(Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the Income-Tax Department submits that the matter is hit by low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. Recording the same, T.C. Nos.2632 & 2633 of 2006 are dismissed. No costs.
[A.S.M., J] [G.A.M., J] 24.10.2024 Index:Yes/No Speaking order Neutral Citation:Yes vs To The Deputy Commissioner of Income Tax, Circle 1, VirudhuNagar I. TC.Nos.2632 & 2633 of 2006 https://www.mhc.tn.gov.in/judis 2/2