T.C.A.Nos. 124 & 125 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.12.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE P. DHANABAL T.C.(A) Nos. 124 & 125 of 2013 Commissioner of Income Tax, 121, M.G.Road, Chennai – 600 034. .. Appellant in both appeals vs M/s. India Poultry Farm No.45, NSB Road, Trichy – 2. PAN : AAAFT 9753 D .. Respondent in both appeals 1/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 124 & 125 of 2013 Prayer : Appeals filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ‘C’ Bench, Chennai dated 18.05.2012 in ITA Nos. 234/MDS/2012 & 235/MDS/2012. For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel For Respondent : Mr.A.S.Sriraman COMMON JUDGMENT (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 – 2002 and 2002 – 2003 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 Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided 2/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 124 & 125 of 2013 in an appropriate matter. No costs. [A.S.M, J.] [P.D.B, J.] 01.12.2025 Index:Yes/No Neutral Citation:Yes/No ssm To The Income Tax Appellate Tribunal ‘C’ Bench, Chennai. 3/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 124 & 125 of 2013 DR. ANITA SUMANTH,J. and P. DHANABAL,J. ssm T.C.(A).Nos. 124 & 125 of 2013 4/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 124 & 125 of 2013 01.12.2025 5/5 https://www.mhc.tn.gov.in/judis