2026:MHC:777 T.C.A. No.18 of 2015 & 436 of 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.02.2026 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A. No. 18 of 2015 & 436 of 2005 TCA No. 18 of 2015 The Commissioner of Income Tax II, Tiruchirapalli. .. Appellant vs M/s.Wagner Biro Austria By Agent Bharat Heavy Electricals Ltd High Pressure Boiler Plant, Tiruchirapalli - 620 014 .. Respondent T.C.A.No. 436 of 2005 Commissioner of Income Tax, Thrichy II .. Appellant vs M/s Waganor Biro By Agent BHEL Ltd Thrichy 620 014 .. Respondent 1/4 https://www.mhc.tn.gov.in/judis T.C.A. No.18 of 2015 & 436 of 2005 Prayer in TCA No.18 of 2015: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai dated 13.07.2004 in I.T.A. No.1686/Mds/1998. Prayer in TCA No.436 of 2005: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai dated 23.5.2003 in I.T.A. No.1266/Mds/1995. For Appellant : Mr.Mahalingam Senior Standing Counsel For Respondent : Mr.R.Vijayaraghavan for M/s.Subbraraya Aiyar Padmanabhan COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Mahalingam, 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 1991 – 92 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024. 2/4 https://www.mhc.tn.gov.in/judis T.C.A. No.18 of 2015 & 436 of 2005 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 Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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. [A.S.M, J.] [M.S.K, J.] 24.02.2026 Index:Yes/No Neutral Citation:Yes ssm To 1.The Commissioner of Income Tax II, Tiruchirapalli. 2.The Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis T.C.A. No.18 of 2015 & 436 of 2005 DR. ANITA SUMANTH, J. and MUMMINENI SUDHEER KUMAR, J. ssm T.C.A.Nos. 18 of 2015 & 436 of 2005 24.02.2026 4/4 https://www.mhc.tn.gov.in/judis