TCA No.102 to 105 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-12-2025 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TCA Nos. 102 to 105 of 2013 The Commissioner Of Income Tax Central I 121, Nungambakkam High Road, Chennai – 600 034.. ..Appellant(s) Vs M/s.SRM Hotels Pvt.Ltd. 2, Veerasamy Street, West Mambalam, Chennai – 600 033. ..Respondent(s) Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, Chennai dated 22.05.2012 in ITA Nos.1541 to 1544/Mds/2011. For Appellant(s): Mr.Karthik Ranganathan Senior Standing Counsel For Respondent(s): Mr.Lokesh, G __________ https://www.mhc.tn.gov.in/judis TCA No.102 to 105 of 2013 for Mr.R.Sivaraman Dr.ANITA SUMANTH,J. AND MUMMINENI SUDHEER KUMAR,J. C O M M O N J U D G M E N T (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these appeals qua assessment years 2001-02 (T.C.(A) No.102 of 2013), 2002-03 (T.C.(A) No.103 of 2013) 2003-04 (T.C.(A) No.104 of 2013) and 2004-05 (T.C.(A) No.105 of 2013) 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 Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. __________ https://www.mhc.tn.gov.in/judis TCA No.102 to 105 of 2013 (A.S.M.,J.) (M.S.K.,J.) 10-12-2025 Index: Yes/No Speaking order Neutral Citation: Yes sl To The Income Tax Appellate Tribunal B Bench, Chennai. TCA Nos. 102 to 105 of 2013 __________ https://www.mhc.tn.gov.in/judis