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Commissioner Of Income Taxcompany Circle – 3(2) Chennai.m/S. Ucal Fuel Systems Limitedraheja Towers, 7[Th] Floor, Unit 705No.177, Anna Salaichennai 600 002 v. Appellant Inall Tcas

High Court 17 Jul 2025 In favour of: Assessee

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

17 Jul 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Taxcompany Circle – 3(2) Chennai.m/S. Ucal Fuel Systems Limitedraheja Towers, 7[Th] Floor, Unit 705No.177, Anna Salaichennai 600 002 v. Appellant Inall Tcas, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act. The decision went in favour of the assessee.

Decision: Appeals stand dismissed as withdrawn.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 →

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE ANDTHE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.Nos.669, 670 & 672 of 2017 Commissioner of Income TaxCompany Circle – 3(2) Chennai.M/s. Ucal Fuel Systems LimitedRaheja Towers, 7[th] Floor, Unit 705No.177, Anna SalaiChennai 600 002.PAN: Vs. Appellant inall TCAs. .. Respondent in..all TCAs. Prayer : Appeals under Section 260A of the Income Tax Act, 1961 against the order dated 21.10.2016 in ITA Nos.688/MDS/2014, 723/MDS/2015 & 725/MDS/2015 on the file of Income Tax Appellate Tribunal 'D' Bench, Chennai. For Appellant For Respondent :Mr.J.NarayanasamySenior Standing Counsel :Mr.A.S.Sriraman __________ 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 these appeals 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 appeals. 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 Appeals stand dismissed as withdrawn.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. (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. Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai. Chennai. __________ Page 3 of 4 __________ Page 4 of 4 T.C.A.Nos.669, 670 & 672 of 2017 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J. (kpl) T.C.A.Nos.669, 670 & 672 of 2017 17.07.2025

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