T.C.A.No.27 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.03.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.27 of 2026 Principal Commissioner of Income Tax Coimbatore. Appellant(s) Vs L.G. Balakrishnan and Bros Ltd. 6/16/13, Krishnarayapuram Road Ganapathy Post Coimbatore – 641 006. Respondent(s) Prayer: Appeal under Section 260A of the Income Tax Act, 1961, against the order dated 03.09.2025 passed in IT(TP)A No.74/Chny/2024 on the file of Income Tax Appellate Tribunal Madras ‘D’ Bench. For Appellant(s): Mr. P.E.R. Mangala Suvigaran Junior Standing Counsel __________ https://www.mhc.tn.gov.in/judis T.C.A.No.27 of 2026 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Learned counsel for appellant seeks to withdraw the appeal as the tax effect involved in this appeal is below Rs.2.00 crore. 2. Appeal is dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J) 26.03.2026 Index : Yes/No Neutral Citation : Yes/No kpl __________ https://www.mhc.tn.gov.in/judis T.C.A.No.27 of 2026 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (kpl) T.C.A.No.27 of 2026 26.03.2026 __________ https://www.mhc.tn.gov.in/judis