Authority: Madras High Court
Order Date: 17-09-2026
Case Overview
- Parties: Commissioner of Income Tax‑I Coimbatore (Appellant) vs. M/s Sakthi Sugars Limited, PAN AADCS0651B (Respondent).
- Case Number: TCA No. 96 of 2011 (CNR: HCMA010379732011).
- Nature of Proceeding: Appeal under Section 260A of the Income Tax Act, 1961 against the Income‑Tax Appellate Tribunal ‘C’ Bench, Chennai order dated 24‑06‑2010 (I.T.A. No. 427/Mds/2010) for Assessment Year 2005‑2006.
- Counsel: For the Appellant – Mr. V. Mahalingam, Senior Standing Counsel. For the Respondent – Mr. R. Venkatanarayanan, counsel for M/s Subbaraya Aiyar & Padmanabhan.
- Judges: Dr. Anita Sumanth J. and Justice E. Manoharan J.
- Key Development: The Income‑Tax Department, through its counsel, submitted that it does not wish to pursue the appeal due to a low tax effect, relying on Circular No. 9 of 2024 dated 17‑09‑2024.
Final Outcome
- The Court recorded the Department’s submission and dismissed the appeal as withdrawn, leaving the questions of law open for determination in an appropriate proceeding.
- No costs were awarded to either party.
Topics: Tax Litigation, Income Tax