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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Decision: Appeal stands dismissed as withdrawn.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 __________ 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 Appeal stands dismissed as withdrawn.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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