The Commissioner Of Income Taxchennai v. Real Value Promoters P. Ltd,'Amarasri'
High Court
17 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Taxchennai v. Real Value Promoters P. Ltd,'Amarasri'
Date of order
17 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Taxchennai v. Real Value Promoters P. Ltd,'Amarasri', 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Decision: Appeal stands dismissed as withdrawn.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.833 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA No.833 of 2013
The Commissioner of Income TaxChennai
Appellant
Vs
Real Value Promoters P. Ltd,'Amarasri', No.455, Anna Salai, Teynampet, Chennai - 600 018
Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 26.02.2013 in ITA No.1718/Mds/2012.
For Appellant:Ms.V.PushpaFor Respondent:No Appearance
__________
Page 1 of 4
JUDGMENT
(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 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 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.
Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025
Index : Neutral Citationsasi
Yes/No:Yes/No
__________
Page 2 of 4
To:
1. The Assistant Registrar
Income Tax Appellate Tribunal, “C” Bench, Chennai. Chennai.
2. The Commissioner of Income Tax 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.833 of 2013
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
(sasi)
TCA No.833 of 2013
17.06.2025
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