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Principal Commissioner Of Income Tax - 4Main Building, 4[Th] Floorm.g. Road, Nungambakkamchennai 600 034 v. Macmillan Publishers India Private Limited

High Court 03 Jul 2025 In favour of: Assessee

Forum / Bench

High Court · hc_cis_mas

Parties

Date of order

03 Jul 2025

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Principal Commissioner Of Income Tax - 4Main Building, 4[Th] Floorm.g. Road, Nungambakkamchennai 600 034 v. Macmillan Publishers India Private Limited, the High Court (2025) dismissed the appeal under Section 260A of the Income-tax Act. 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Decision: Appeal stands dismissed as withdrawn.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

Section 260A case law →

The order — as passed by the High Court

T.C.A.No.269 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.269 of 2023 Principal Commissioner of Income Tax - 4Main Building, 4[th] FloorM.G. Road, NungambakkamChennai 600 034... Vs. Appellant Macmillan Publishers India Private Limited No.21 Pattulos Road, PadiChennai 600 002PAN: AAFCM5564R..Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 19.09.2022 passed in ITA No.2784/CHNY/2019 on the file of the Income Tax Appellate Tribunal, 'C' Bench, Chennai. For Appellant :Mrs.V.Pushpa Senior Standing Counsel For Respondent :Mr.R.Venkat NarayananFor M/s.Subbaraya Aiyar __________ Page 1 of 4 JUDGMENT(Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa 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 she 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 Appeal stands dismissed as withdrawn.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.) 03.07.2025 __________ Page 2 of 4 Index : Yes/NoNeutral Citation:Yes/Nokpl To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai. Chennai. 3. The Deputy Commissioner of Income tax Corporate Circle -4(1) Chennai. __________ Page 3 of 4 T.C.A.No.269 of 2023 __________Page 4 of 4 T.C.A.No.269 of 2023 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.(kpl) T.C.A.No.269 of 2023 03.07.2025

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