The Commissioner Of Income Tax,Chennai v. M/S.avigna Housing Pvt. Ltd.,Plot
High Court
11 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Chennai v. M/S.avigna Housing Pvt. Ltd.,Plot
Date of order
11 Jun 2025
Assessment year(s)
2015-16
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax,Chennai v. M/S.avigna Housing Pvt. Ltd.,Plot, 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Decision: Appeal stands dismissed as withdrawn.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.454 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.06.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHANTax Case Appeal No.454 of 2021
The Commissioner of Income Tax,Chennai.
.. Appellant
-vs-
M/s.Avigna Housing Pvt. Ltd.,Plot No.1822, 1st Block,13th Main Road, Anna Nagar,Chenani 600 040.PAN:
.. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 31.12.2020 passed in ITA No.521/Mds/2019 on the file of Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai for the Assessment Year 2015-16.
For Appellant
:Mr.T.RavikumarSr. Stdg. Counsel : Mr.R.Sivaraman
For Respondent :
Page 1 of 4
T.C.A. No.454 of 2021
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
Mr.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 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 Appeal stands dismissed as withdrawn.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.
IndexNeutral Citation
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)11.06.2025
: Yes/No: Yes/No
sra
Page 2 of 4
To
1. The Income Tax Appellate Tribunal Madras 'A' Bench. Tribunal Madras 'A' Bench.
2. The Commissioner of Income Tax, Chennai. Chennai.
Page 3 of 4
T.C.A. No.454 of 2021
Page 4 of 4
T.C.A. No.454 of 2021The Hon'ble Chief Justiceand Sunder Mohan, J.
(sra)
T.C.A. No.454 of 2021
11.06.2025
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