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Principal Commissioner Of Income Tax,Central Circle 3(1),Chennai v. Knr Manivannan

High Court 10 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Principal Commissioner Of Income Tax,Central Circle 3(1),Chennai v. Knr Manivannan
Date of order
10 Jun 2025
Assessment year(s)
2012-13
Outcome
Dismissed

Case summary

In Principal Commissioner Of Income Tax,Central Circle 3(1),Chennai v. Knr Manivannan, 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Decision: Appeal stands dismissed as withdrawn.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

T.C.A. No.77 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE ANDTHE HON'BLE MR.JUSTICE SUNDER MOHAN Tax Case Appeal No.77 of 2025 Principal Commissioner of Income Tax,Central Circle 3(1),Chennai. .. Appellant -vs- KNR Manivannan .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 29.11.2023 passed in ITA No.285/CHNY/2023 on the file of Income Tax Appellate Tribunal, 'B' Bench, Chennai for the Assessment Year 2012-13. For Appellant :Mr.R.Karthik For Respondent : Mr.Velpandianfor M/s.G.Baskar Page 1 of 4 T.C.A. No.77 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Even though the matter is not listed today, Mr.Karthik 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 leave be given 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 Appeal stands dismissed as withdrawn.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.)10.06.2025 IndexNeutral Citation : Yes/No: Yes/No Page 2 of 4 sra To 1. The Income Tax Appellate Tribunal 'B' Bench, Chennai. Tribunal 'B' Bench, Chennai. 2. The Principal Commissioner of Income Tax, Central Circle 3(1), Chennai. Central Circle 3(1), Chennai. Page 3 of 4 T.C.A. No.77 of 2025 Page 4 of 4 T.C.A. No.77 of 2025 The Hon'ble Chief Justiceand Sunder Mohan, J. (sra) T.C.A. No.77 of 2025 10.06.2025
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