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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Decision: Appeal stands dismissed as withdrawn.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

TCA No.620 of 2014 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.620 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: Appeal 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.927/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 Appeal stands dismissed as withdrawn.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. Income Tax Appellate Tribunal, “D' Bench, 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.620 of 2014 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. (sasi) TCA No.620 of 2014 17.06.2025
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