Principal Commissioner Of Income Tax Central Circle 4(2)Chennai 600 034 v. M/S. Kaveri Gas Power Ltd
High Court
03 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Tax Central Circle 4(2)Chennai 600 034 v. M/S. Kaveri Gas Power Ltd
Date of order
03 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax Central Circle 4(2)Chennai 600 034 v. M/S. Kaveri Gas Power Ltd, 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Decision: Appeal stands dismissed as withdrawn.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: 03.07.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHAN
T.C.A.No.208 of 2022
Principal Commissioner of Income Tax Central Circle 4(2)Chennai 600 034...
Appellant
Vs.
M/s. Kaveri Gas Power Ltd.No.3, Ranganathan Garden15[th] Main Road ExtensionAnna Nagar, Chennai 600 040PAN: AABCK4793Q..Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 09.03.2022 passed in ITA No.767/CHNY/2018 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.
For Appellant:Ms.V.Pushpa
For Respondent
:No appearance
__________
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 Appeal stands dismissed as withdrawn.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
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.
3. The Assistant Commissioner of Income Tax Corporate Circle -4(2) Chennai. Corporate Circle -4(2) Chennai.
__________
Page 3 of 4
__________Page 4 of 4
THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.
(kpl)
T.C.A.No.208 of 2022
03.07.2025
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