The Commissioner Of Income Tax,Chennai v. M/S.railway Employees Coop Credit Society Ltd.,Pb
High Court
10 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Chennai v. M/S.railway Employees Coop Credit Society Ltd.,Pb
Date of order
10 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Chennai v. M/S.railway Employees Coop Credit Society Ltd.,Pb, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: The Appeals are dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
TCA Nos.398 to 400 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.06.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA Nos.398 to 400 of 2021
The Commissioner of Income Tax,Chennai
: Appellant
versus
M/s.Railway Employees Coop Credit Society Ltd.,PB No.259/LB, Ashok Vihar Complex,Old Zoo Road, Near Central Railway Station,Chennai 600 003PAN AADAT7303F
: Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “C” Bench Chennai dated 02.01.2019 in ITA.No.1136/Chny/2018, ITA.No.1137/Chny/2018 and ITA.No.1138/Chny/2018
For Appellant :Ms.R.Hemalatha,Senior Standing Counsel
For Respondent :Mr.G.Baskar
Page 1 of 4
TCA Nos.398 to 400 of 2021
JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Chief Justice)
Ms.Hemalatha states that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that she has instructions, therefore, to withdraw the appeals.
2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.
3. The Appeals are dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)10.06.2025
IndexNeutral Citationtar
: Yes/No: Yes/No
Page 2 of 4
To
1.The Commissioner of Income Tax, Chennai Chennai
2.The Income Tax Appellate Tribunal Madras “C” Bench Chennai Madras “C” Bench Chennai
Page 3 of 4
TCA Nos.398 to 400 of 2021
Page 4 of 4
TCA Nos.398 to 400 of 2021
THE HON'BLE CHIEF JUSTICEand SUNDER MOHAN, J.
(tar)
TCA Nos.398 to 400 of 2021
10.06.2025
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