Case LawHigh Court › The Commissioner Of Income Tax,Chennai v...

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Decision: The appeal is dismissed as withdrawn.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 The appeal is dismissed as withdrawn.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
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan