2026:MHC:546 T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.02.2026 CORAM : THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE MUMMINENI SUDHEER KUMAR T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 Commissioner of Income Tax Central Circle IV[2] 108, M.G. Road, Chennai 600 034 .. Appellant in all appeals vs M/s. Computer Graphics Ltd., Sterling Silver, Nos.24 & 25, Sivaganga Road, off Sterling Road, Nungambakkam, Chennai 34 .. Respondent in all appeals Prayer in TCA 969 of 2014: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘A’ Bench dated 18.11.2011 in ITA No. 476/Mds/2011. 1/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 Prayer in TCA 974 of 2019: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 1001/Mds/2009. Prayer in TCA 970 of 2019: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 359/Mds/2010. Prayer in TCA 972 of 2019: Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘D’ Bench dated 30.11.2010 in ITA No. 360/Mds/2010. For Appellant : Mr.D.Prabhu Mukund Arunkumar Senior Standing Counsel For Respondent : Mr.Mahesh Raichandani for M/s. UBR Legal Advocates COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH, J.) Mr.D.Prabhu Mukund Arunkumar, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue these appeals qua 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 assessment years 2007 – 08 (T.C.(A) No.969 of 2014), 2006 – 07 (T.C. (A) Nos.972 & 974 of 2019) and 2005 – 06 (T.C.(A) No.970 of 2014) 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 Recording the aforesaid submissions, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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. [A.S.M, J.] [M.S.K, J.] 10.02.2026 Index : Yes/No Neutral Citation : Yes ssm To 1.The Commissioner of Income Tax Central Circle IV[2] 108, M.G. Road, Chennai 600 034. 2.The Income Tax Appellate Tribunal, Madras ‘A’ & ‘D’ Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 DR. ANITA SUMANTH,J. and MUMMINENI SUDHEER KUMAR,J. ssm 7 T.C.A.Nos. 969 of 2014, 970, 972 & 974 of 2019 10.02.2026 4/4 https://www.mhc.tn.gov.in/judis