Case LawHigh Court › The Commissioner Of Income Tax,Circle It...

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Decision: The appeal is dismissed as withdrawn.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.223 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.223 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.596/Chny/2018. For Appellant :Mr.J.Narayanasamy,Senior Standing Counsel For Respondent : Mr.N.V.Balaji Page 1 of 4 JUDGMENT TCA No.223 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 The appeal is dismissed as withdrawn.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.223 of 2022 Page 4 of 4 TCA No.223 of 2022 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN, J. (tar) TCA No.223 of 2022 08.07.2025
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