TCA No. 258 of 2013 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-09-2025 CORAM THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ TCA No. 258 of 2013 AND TCA NO. 259 OF 2013,TCA NO. 260 OF 2013,TCA NO. 261 OF 2013 1. Commissioner Of Income Tax Central Circle II, 108, Mg Road Chennai 600 034 Appellant(s) Vs 1. M/s Computer Graphics Ltd, Sterling Silver Nos.24 And 25, Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034 PAN: AAA CC 1274 F Respondent(s) TCA No. 259 of 2013 1. Commissioner Of Income Tax Central Circle II 108 Mg Road https://www.mhc.tn.gov.in/judis TCA No. 258 of 2013 Chennai 600 034 Appellant(s) Vs 1. M/s Computer Graphics Ltd Sterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034 Respondent(s) TCA No. 260 of 2013 1. Commissioner Of Income Tax Central Circle Ii 108 Mg Road Chennai 600 034 Appellant(s) Vs 1. M/s Computer Graphics Ltd Sterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034 Respondent(s) TCA No. 261 of 2013 1. Commissioner Of Income Tax Central Circle Ii 108 Mg Road Chennai 600 034 Appellant(s) Vs 1. M/s Computer Graphics Ltd Sterling Silver Nos.24 And 25 https://www.mhc.tn.gov.in/judis TCA No. 258 of 2013 Sivaganga Road Off Sterling Road Nungambakkam Chennai 600 034 Respondent(s) TCA No. 258 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.441/mds/2012. TCA No. 259 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.442/mds/2012. TCA No. 260 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.443/mds/2012. TCA No. 261 of 2013 PRAYER Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, A Bench, dated 08.05.2012 in ITA No.444/mds/2012. In all Applications For Appellant(s): Mr.Karthick Ranganathan Senior Standing Counsel for Income Tax For Respondent(s): Mr.Mahesh Raichandani https://www.mhc.tn.gov.in/judis TCA No. 258 of 2013 COMMON ORDER (Order of the Court was made by S.M.Subramaniam J.) Mr.V.Mahalingam, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment period 2002-03, 2003-04, 2004-02 and 2008-09 and seek withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this tax case appeals are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs. (S.M.SUBRAMANIAM J.)(MOHAMMED SHAFFIQ J.) 24-09-2025 gd Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis TCA No. 258 of 2013 To 1.M/s Computer Graphics Ltd Sterling Silver Nos.24 And 25 Sivaganga Road Off Sterling Road Nungambakkam Chennai - 34 https://www.mhc.tn.gov.in/judis TCA No. 258 of 2013 S.M.SUBRAMANIAM J. AND MOHAMMED SHAFFIQ J. gd TCA No. 258 of 2013 AND TCA NO. 259 OF 2013,TCA NO. 260 OF 2013,TCA NO. 261 OF 2013 24-09-2025 https://www.mhc.tn.gov.in/judis