The Commissioner Of Income Taxtrichy v. Punniamoorthy Pillaidepartment Storesno.1476, South Rampart,Thanjavur-613 001
High Court
19 Aug 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Taxtrichy v. Punniamoorthy Pillaidepartment Storesno.1476, South Rampart,Thanjavur-613 001
Date of order
19 Aug 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Taxtrichy v. Punniamoorthy Pillaidepartment Storesno.1476, South Rampart,Thanjavur-613 001, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, the appeal stands dismissed.
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
T.C.A.No.120 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.08.2025
CORAM :
THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND
THE HONOURABLE MR.JUSTICE SUNDER MOHAN
T.C.A.No.120 of 2023
The Commissioner of Income TaxTrichy
Appellant
Vs
Punniamoorthy PillaiDepartment StoresNo.1476, South Rampart,Thanjavur-613 001
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 22.6.2022 in ITA No.285/Mds/2022.
For Appellant:Mr.V.MahalingamSr. Standing CounselFor Respondent:Mr.R.Venkatanarayananfor M/s.Subbaraya AiyarPadmanabhan andRamamani
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JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Heard learned counsel for the appellant/Revenue and learned counsel for the respondent/assessee.
2. At the outset, learned counsel for the Revenue fairly submits
that it is a case having low tax effect. Therefore, in view of the Circular No.05/2024 dated 15.03.2024 and 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, the appellant/Revenue does not wish to proceed with the matter, though the question of law may be kept open for consideration in the appropriate matter.
3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs.
(MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 19.08.2025
Index: Yes/NoNeutral Citation:Yes/Nobbr
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Page 2 of 4
To:
1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. Income Tax Appellate Tribunal “C” Bench, Chennai.
2. The Principal Commissioner of Income Tax, Madurai-1. Madurai-1.
3. The Income Tax Officer, Circle (OSD)-1, Trichy. Circle (OSD)-1, Trichy.
____________
Page 3 of 4
____________
Page 4 of 4
T.C.A.No.120 of 2023
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
bbr
TCA No.120 of 2023
19.08.2025
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