BHARATIYA NABHIKIYA VIDYUT NIGAM LTD v. THE DEPUTY COMMISSIONER OF INCOME TAX
TCA/401/2023 · 2026-03-24
G Arul Murugan
Civil Appealbody2023
DailyLaw.ai
[ 2023 DAILYLAW 4123 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2023 DAILYLAW 4123 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
T.C.A.No.401 of 2023 etc.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.03.2026
CORAM :
THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.Nos.401, 402, 403, 424 and 425 of 2023 T.C.A.Nos.401, 402 and 403 of 2023: Bharatiya Nabhikiya Vidyut Nigam Ltd Project Station Building, BHAVINI, Kalpakkam, Chennai 603102. Appellant Vs The Deputy Commissioner of Income Tax Corporate Circle-1(2), Chennai-600 034. Respondent PRAYER in TCA Nos.401 to 403 of 2023
: Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 29.03.2023 in ITA Nos.2426, 2424 and 2425/Chny/2018. For Appellant: Ms.T.V.Muthu Abirami For Respondent: Mr.T.Ravikumar Sr. Standing Counsel ______________ https://www.mhc.tn.gov.in/judis
T.C.A.No.401 of 2023 etc. T.C.A.Nos.424 and 425 of 2023: Bharatiya Nabhikiya Vidyut Nigam Ltd DAE Nodal Centre, Dr. Ambedkar Road, Pallavaram-Cantonment, Chennai-600 043 [Cause-title accepted vide order of the Court dated22.6.2023 made in C.M.P.Nos.12813 and 12817 of 2023 in TCA SR Nos.54683 and 54684 of 2023] Appellant Vs The Deputy Commissioner of Income Tax Corporate Circle-1(2), Chennai-600 034. Respondent PRAYER in TCA No.424 of 2023
: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal
“B”
Bench,
Chennai,
dated
17.2.2023
in M.A.No.126/Chny/2020 in ITA Nos.1304/Chny/2018.
PRAYER in TCA No.425 of 2023
: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 11.10.2019 in ITA Nos.1304/Chny/2018. For Appellant: Ms.T.V.Muthu Abirami For Respondent: Mr.T.Ravikumar Sr. Standing Counsel ______________ https://www.mhc.tn.gov.in/judis
T.C.A.No.401 of 2023 etc.
COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice)
Learned counsel for the appellant has submitted a letter on 02.03.2026 seeking to list these appeals for withdrawal on the ground that during the pendency of the appeals, the appellant has availed the benefits under “Vivad Se Vishwas Scheme” and therefore, the appellant is no longer inclined to press the present appeals.
2. In view of the subsequent developments stated in the letter dated 02.03.2026 and request for withdrawal of the appeals, these appeals are dismissed as withdrawn. There shall be no order as to costs.
(SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)
24.03.2026 Index : Yes/No Neutral Citation : Yes/No bbr ______________ https://www.mhc.tn.gov.in/judis
T.C.A.No.401 of 2023 etc. To:
1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.
2. The Commissioner of Income Tax (Appeals-1) Chennai.
3. The Deputy Commissioner of Income Tax, Corporate Circle-1(2), Chennai-600 034. ______________ https://www.mhc.tn.gov.in/judis
T.C.A.No.401 of 2023 etc.
THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,
J.
bbr T.C.A.Nos.401, 402, 403, 424 and 425 of 2023
24.03.2026 ______________ https://www.mhc.tn.gov.in/judis