Case Law › High Court › Appellant In..all Tcas v. M/S. Hyundai M...

Appellant In..all Tcas v. M/S. Hyundai Motor India Ltd.plot No.h-1, Sipcot Industrial Parkirungattukottai, Sriperumbudur Talukkancheepuram 602 117Pan: Aaach2364M

High Court 10 Jul 2025 In favour of: Unclear

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

10 Jul 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Appellant In..all Tcas v. M/S. Hyundai Motor India Ltd.plot No.h-1, Sipcot Industrial Parkirungattukottai, Sriperumbudur Talukkancheepuram 602 117Pan: Aaach2364M, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act.

Decision: Appeals stand dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 260A case law →

T.C.A.Nos.612, 619 & 623 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.Nos.612, 619 & 623 of 2021 & C.M.P.Nos.21606, 21705 & 21750 of 2021 The Commissioner of Income Tax Chennai. Appellant in..all TCAs. Vs. M/s. Hyundai Motor India Ltd.Plot No.H-1, SIPCOT Industrial ParkIrungattukottai, Sriperumbudur TalukKancheepuram 602 117PAN: AAACH2364M Respondent in..all TCAs. Prayer : Appeals under Section 260A of the Income Tax Act, 1961 against the order dated 27.04.2017 passed in ITA Nos.739/Mds/2014, 761/Mds/2016 & 614/Mds/2015 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. For Appellant:Mrs.V.Pushpa For Respondent : Mr.S.P.Chidambaram __________ Page 1 of 4 JUDGMENT(Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in these appeals are below the monetary limit prescribed in Circular Nos.612, 619 & 623 of 202105/2024 dated 15.03.2024 and Circular Nos.612, 619 & 623 of 202109/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Counsel says that she has instructions, therefore, to withdraw the appeal. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. Appeals stand dismissed as withdrawn. There shall be no order as to costs. Consequently, the interim applications are also dismissed. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 10.07.2025 Index : Yes/No __________ Page 2 of 4 Neutral Citation:Yes/Nokpl To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai. Chennai. __________ Page 3 of 4 T.C.A.Nos.612, 619 & 623 of 2021 __________Page 4 of 4 T.C.A.Nos.612, 619 & 623 of 2021 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.(kpl) T.C.A.Nos.612, 619 & 623 of 2021 10.07.2025

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