The Commissioner Of Income Taxchennai v. Vistas Wind Technology India Pvt. Ltd
High Court
17 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Taxchennai v. Vistas Wind Technology India Pvt. Ltd
Date of order
17 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Taxchennai v. Vistas Wind Technology India 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Decision: Appeal stands dismissed as withdrawn.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
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.621 of 2014
The Commissioner of Income TaxChennai.
Appellant
Vs
Vistas Wind Technology India Pvt. Ltd.,No.298, Old Mahabalipuram Road,Chennai-600 119
Respondent
Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 31.01.2012 in ITA No. 928/Mds/2011.
For Appellant:
Mr.J.Narayanaswamy
For Respondent:Mr.Raghav Menon
__________Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Mr.Narayanaswamy 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Appeal stands dismissed as withdrawn.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.) 17.06.2025
Index Neutral Citationsasi
: Yes/No:Yes/No
__________
Page 2 of 4
To:
1. The Assistant Registrar
Income Tax Appellate Tribunal, “D' Bench, Chennai. Chennai.
2. The Commissioner of Income Tax Chennai Chennai
3. The Dy. Commissioner of Income Tax Company Circle III(4) Chennai. Company Circle III(4) Chennai.
__________
Page 3 of 4
__________
Page 4 of 4
TCA No.621 of 2014
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
(sasi)
TCA No.621 of 2014
17.06.2025
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.