The Commissioner Of Income Tax,Ward Iii, Nagercoil v. G.rushkin Roy
High Court
01 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Ward Iii, Nagercoil v. G.rushkin Roy
Date of order
01 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax,Ward Iii, Nagercoil v. G.rushkin Roy, 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Decision: The Appeal is dismissed as withdrawn.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.289 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.07.2025
CORAMTHE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA No.289 of 2022
The Commissioner of Income Tax,Ward III, Nagercoil
: Appellant
versus
G.Rushkin Roy
: Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 08.06.2022 in I.T.A.866/Chny/2020.
For Appellant:Mr.J.Narayanasamy,Senior Standing CounselFor Respondent : Ms.Vandhana Vyas,for Mr.R.Sivaraman
Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
TCA No.289 of 2022
Mr.Narayanasamy states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. 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 The Appeal is dismissed as withdrawn.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 will be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025
Index: Yes/NoNeutral Citation: Yes/Notar
Page 2 of 4
To
1.The Commissioner of Income Tax, Ward III, Nagercoil Ward III, Nagercoil
2.The Income Tax Appellate Tribunal, Madras “D” Bench, Chennai Madras “D” Bench, Chennai
Page 3 of 4
TCA No.289 of 2022
Page 4 of 4
TCA No.289 of 2022THE HON'BLE CHIEF JUSTICEAND
SUNDER MOHAN
, J.
(tar)
TCA No.289 of 2022
01.07.2025
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