Commissioner Of Income Taxltu-Chennai v. M/S Simpson And Company Limited861/862, Anna Salai Chennai
High Court
12 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Taxltu-Chennai v. M/S Simpson And Company Limited861/862, Anna Salai Chennai
Date of order
12 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Taxltu-Chennai v. M/S Simpson And Company Limited861/862, Anna Salai Chennai, 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Decision: Appeal stands dismissed as withdrawn.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
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA No.449 of 2012
Commissioner of Income TaxLTU-Chennai
Appellant
Vs
M/s Simpson and Company Limited861/862, Anna Salai Chennai
Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 17.07.2012 in ITA No.11/Mds/2011.
For Appellant:Mr.T.RavikumarFor Respondent:Mr.R.Vijayaraghavanfor M/s.Subbaraya Aiyar
__________Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Shri Ravikumar states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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.
Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 12.06.2025
Index : Yes/NoNeutral Citation:Yes/Nobbr
__________Page 2 of 4
To:
1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. Income Tax Appellate Tribunal “C” Bench, Chennai.
2. The Commissioner of Income Tax Large Taxpayer Unit Chennai Large Taxpayer Unit Chennai
3. The Deputy Commissioner of Income Tax Large Taxpayer Unit, Chennai Large Taxpayer Unit, Chennai
__________
Page 3 of 4
__________
Page 4 of 4
TCA No.449 of 2012
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
bbr
TCA No.449 of 2012
12.06.2025
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