Chettinad Cement Tax Appeals Withdrawn

Authority: High Court of Judicature at Madras

Order Date: 29-09-2026

Case Overview

• Parties: Commissioner Of Income Tax‑I, Chennai (appellant) vs M/s Chettinad Cement Corporation Ltd, Chennai (respondent).
• Appeals: TCA Nos. 299, 301 & 302 of 2011 filed under Section 260‑A of the Income Tax Act, 1961, challenging ITAT Chennai ‘C’ Bench orders dated 30‑09‑2010 for assessment years 2003‑04 (ITA No.1633/Mds/2008), 2002‑03 (ITA No.1139/Mds/2009) and 2005‑06 (ITA No.1477/Mds/2009).
• Counsel: For the appellant, Mr. D. Prabhu Mukunth Arunkumar, Senior Standing Counsel; for the respondent, Mr. A.S. Sriraman.
• Departmental Submission: The Income‑Tax Department sought withdrawal of all three appeals, citing a low tax effect pursuant to Circular No.9 of 2024 dated 17‑09‑2024.

Final Outcome

• The Court dismissed the three appeals as withdrawn, leaving the questions of law open for determination in an appropriate proceeding.
• No costs were awarded to either party.
• All connected miscellaneous petitions were closed.

Topics: Income Tax; Cement Industry