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2026 DAILYLAW 74622 (MAD)

COMMISSIONER OF INCOME TAX v. M/S ELGI ULTRA INDUSTRIES LTD

TCA/912/2014 · 2026-01-27

Anita Sumanth, Mummineni Sudheer Kumar

Civil Appealbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

2026:MHC:319 T.C.A. No.912 of 2014 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.01.2026 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A. No.912 of 2014 The Commissioner of Income tax, Coimbatore. .. Appellant vs M/s.Elgi Ultra Industries Ltd Elgi House Trichy Road, Coimbatore – 641 018 .. Respondent Prayer: 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 18.11.2013 in I.T.A. No.1796/Mds/2013 for the assessment year 2010-11. For Appellant : Mr.V.Mahalingam Senior Standing Counsel For Respondent : Mr.S.Arunprasad 1/2 https://www.mhc.tn.gov.in/judis T.C.A. No.912 of 2014 DR. ANITA SUMANTH,J. and MUMMINENI SUDHEER KUMAR,J. JUDGMENT (Delivered by Dr. ANITA SUMANTH.,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 year 2010-11 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 Recording the aforesaid submissions, this tax case appeal is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.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.] 27.01.2026 Index:Yes/No Neutral Citation:Yes Speaking order vs To The Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai. T.C.A.No.912 of 2014 2/2 https://www.mhc.tn.gov.in/judis