The Commissioner Of Income Tax,Circle Ithiruchirapalli v. M/S.dalmia Cement (Bharat) Limiteddalmia Puram 621 651Pan Aadca 9414 C
High Court
08 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Circle Ithiruchirapalli v. M/S.dalmia Cement (Bharat) Limiteddalmia Puram 621 651Pan Aadca 9414 C
Date of order
08 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax,Circle Ithiruchirapalli v. M/S.dalmia Cement (Bharat) Limiteddalmia Puram 621 651Pan Aadca 9414 C, 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Decision: The appeal is dismissed as withdrawn.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.
The order — as passed by the High Court
TCA No.224 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.07.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
ANDTHE HON'BLE MR.JUSTICE SUNDER MOHANTCA No.224 of 2022
The Commissioner of Income Tax,Circle IThiruchirapalli
: Appellant
versus
M/s.Dalmia Cement (Bharat) LimitedDalmia Puram 621 651PAN AADCA 9414 C
: Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 31.01.2022 in I.T.A.1295/Chny/2018.
For Appellant
:Mr.J.Narayanasamy,Senior Standing Counsel
For Respondent : Mr.N.V.Balaji
Page 1 of 4
JUDGMENT
TCA No.224 of 2022
(Delivered by the Hon'ble Chief Justice)
Mr.Narayanasamy 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.
3. The appeal is dismissed as withdrawn. There shall be no order as to costs.
IndexNeutral Citationtar
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025
: Yes/No: Yes/No
Page 2 of 4
To
1.The Commissioner of Income Tax, Circle I, Thiruchirapalli Circle I, Thiruchirapalli
2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Madras “C” Bench, Chennai
Page 3 of 4
TCA No.224 of 2022
Page 4 of 4
TCA No.224 of 2022
THE HON'BLE CHIEF JUSTICEAND
SUNDER MOHAN, J.
(tar)
TCA No.224 of 2022
08.07.2025
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