Commissioner Of Income Taxtrichy v. M/S.the Tamil Nadu State Transport Corporation (Kumbakonam) Ltd
High Court
22 Sep 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Taxtrichy v. M/S.the Tamil Nadu State Transport Corporation (Kumbakonam) Ltd
Date of order
22 Sep 2025
Assessment year(s)
2002-03
Outcome
Dismissed
Case summary
In Commissioner Of Income Taxtrichy v. M/S.the Tamil Nadu State Transport Corporation (Kumbakonam) Ltd, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, the appeal stands dismissed.
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
TCA No.830 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 22.09.2025
CORAM
THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA,CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE G.ARUL MURUGANTCA No.830 of 2019
Commissioner of Income TaxTrichy.
-vs-
.. Appellant
M/s.The Tamil Nadu State Transport Corporation (Kumbakonam) Ltd.,No.27 Railway Station New Road,Kumbakonam 612 001.(PAN: )
.. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961,
against the order dated 30.01.2015 passed in ITA No.811/Mds/2014 on the file of the Income Tax Appellate Tribunal, Madras “B” Bench,
Chennai, for the Assessment Year 2002-03.
For Appellant
:Mr.V.MahalingamSenior Standing CounselandMr.P.E.R.Mangala Suvigaran,Junior Standing Counsel
For Respondent:Mr.G.Tarunfor Mr.A.S.Sriraman
* * * * *
Page 1 of 4
JUDGMENT(Delivered by the Hon'ble Chief Justice)
TCA No.830 of 2019
Heard learned counsel for the appellant/Revenue. Mr.G.Tarun, learned counsel, appears for the respondent/Assessee.
2. At the outset, learned counsel for the Revenue fairly submits
that it is a case having low tax effect. Therefore, in view of the 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, the appellant/Revenue does not wish to proceed with the matter, though the question of law may be kept open for consideration in the appropriate matter.
In that view of the matter, the appeal stands dismissed. There shall be no order as to costs.
(MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 22.09.2025
Index: Yes/NoNeutral Citation: Yes/Nosra
Page 2 of 4
To
1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. Madras 'B' Bench, Chennai.
2. The Commissioner of Income Tax, Trichy. Trichy.
Page 3 of 4
TCA No.830 of 2019
Page 4 of 4
TCA No.830 of 2019
THE HON'BLE CHIEF JUSTICEAND G.ARUL MURUGAN, J.
(sra)
TCA No.830 of 2019
22.09.2025
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