The Commissioner Of Income Taxchennai v. M/S.rathna Stores Pvt. Ltd
High Court
12 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Taxchennai v. M/S.rathna Stores Pvt. Ltd
Date of order
12 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Taxchennai v. M/S.rathna Stores Pvt. 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Decision: Appeal stands dismissed as withdrawn.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
The order — as passed by the High Court
TCA No.684 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICEAND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA No.684 of 2016
The Commissioner of Income TaxChennai
Appellant
Vs
M/s.Rathna Stores Pvt. Ltd.,79, Usman Road,Chennai-600 017PAN AACCR7287F
Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 12.02.2016 in ITA No.1434/Mds/2013.
For Appellant:Mr.T.RavikumarFor Respondent:No appearance
__________Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Shri 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 he 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.
Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 12.06.2025
Index : Yes/NoNeutral Citation:Yes/Nobbr
__________Page 2 of 4
To:
1. The Assistant Registrar Income Tax Appellate Tribunal “A” Bench, Chennai. Income Tax Appellate Tribunal “A” Bench, Chennai.
2. The Commissioner of Income Tax (Appeals) V Chennai Chennai
3. The Dy. Commissioner of Income Tax Company Circle V(3), Chennai Company Circle V(3), Chennai
__________
Page 3 of 4
__________
Page 4 of 4
TCA No.684 of 2016
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
bbr
TCA No.684 of 2016
12.06.2025
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