The Commissioner Of Income Tax,Chennai v. M/S.wheels India Ltd.,Padi, Chennai 600 050
High Court
01 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Chennai v. M/S.wheels India Ltd.,Padi, Chennai 600 050
Date of order
01 Jul 2025
Assessment year(s)
2008-09
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Chennai v. M/S.wheels India Ltd.,Padi, Chennai 600 050, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
TCA No.90 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.07.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHANTCA No.90 of 2016
The Commissioner of Income Tax,Chennai.
.. Appellant
-vs-
M/s.Wheels India Ltd.,Padi, Chennai 600 050.
.. Respondent
Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 30.04.2014 passed in I.T.A.No.364/Mds/2013 on the file of the Income Tax Appellate Tribunal, Madras “B” Bench, for the Assessment Year 2008-09.
For Appellant
:Ms.V.PushpaStanding Counsel
For Respondent
:
Mr.R.Vijayaraghavanfor M/s.Subbaraya Aiyar and Padmanabhan
* * * * *
Page 1 of 4
TCA No.90 of 2016
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 F.No.390/Misc/30/2023-
JC, dated 02.11.2023. 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. The appeal is dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025
IndexNeutral Citationsra
: Yes/No: Yes/No
Page 2 of 4
To
1.The Commissioner of Income Tax, Chennai.
2.The Income Tax Appellate Tribunal, Madras “B” Bench
Page 3 of 4
TCA No.90 of 2016
Page 4 of 4
TCA No.90 of 2016
The Hon'ble Chief Justiceand Sunder Mohan, J.
(sra)
TCA No.90 of 2016
01.07.2025
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