Commissioner Of Income Tax Corporate Circle 3(1) Chennai v. M/S. Ttk Protective Devices Limited
High Court
17 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Corporate Circle 3(1) Chennai v. M/S. Ttk Protective Devices Limited
Date of order
17 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax Corporate Circle 3(1) Chennai v. M/S. Ttk Protective Devices Limited, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appeal stands dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.07.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICEAND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
T.C.A.No.647 of 2017
Commissioner of Income Tax Corporate Circle 3(1)Chennai...AppellantVs.M/s. TTK Protective Devices LimitedNo.6, Cathedral RoadChennai 600 006.PAN: ..Respondent
Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated 03.04.2017 in ITA No.106/MDS/2017 on the file of Income Tax Appellate Tribunal 'D' Bench, Chennai.
For Appellant
:Mr.J.NarayanasamySenior Standing Counsel
For Respondent
:Mr.R.VenkatanarayananFor M/s. Subbaraya Aiyar Padmanabhan Ramamani
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Page 1 of 4
JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Chief Justice)
Mr.Narayanasamy states that the monetary limit involved in this
appeal is below the monetary limit prescribed in Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Counsel says that he 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 17.07.2025
Index Neutral Citationkpl
: Yes/No:Yes/No
__________Page 2 of 4
To
1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Income Tax Appellate Tribunal Chennai Benches, Chennai.
2. The Commissioner of Income Tax (Appeals) Chennai. Chennai.
__________
Page 3 of 4
__________
Page 4 of 4
T.C.A.No.647 of 2017
THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.
(kpl)
T.C.A.No.647 of 2017
17.07.2025
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