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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Decision: The Appeal is dismissed as withdrawn.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 The Appeal is dismissed as withdrawn.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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