The Income Tax Officernon-Corporate Circle Ward-3(4)Chennai v. Kavitha Siddareddyno
High Court
03 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Income Tax Officernon-Corporate Circle Ward-3(4)Chennai v. Kavitha Siddareddyno
Date of order
03 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Income Tax Officernon-Corporate Circle Ward-3(4)Chennai v. Kavitha Siddareddyno, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appeal stands dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
T.C.A.No.90 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.07.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
T.C.A.No.90 of 2024
The Income Tax OfficerNon-Corporate Circle Ward-3(4)Chennai...Appellant
Vs.
Kavitha SiddareddyNo.7/1, Surabhi, Sriram NagarNorth Street, Opp. To Frontline Eye HospitalAlwarpet, Chennai 600 018.PAN: ..Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 14.06.2023 passed in ITA No.160/CHNY/2020 on the file of the Income Tax Appellate Tribunal 'A' Bench, Chennai.
For Appellant
:Mrs.V.Pushpa Senior Standing Counsel Senior Standing Counsel
For Respondent
:Mr.Ashok PathyFor M/s. Pass Associates
__________
Page 1 of 4
JUDGMENT(Judgment of the Court was delivered by the Hon'ble Chief Justice)
Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. Counsel says that she 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs.
(K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025
Index
: Yes/No
__________
Page 2 of 4
Neutral Citation:Yes/Nokpl
To
1. The Assistant Registrar
Income Tax Appellate Tribunal Chennai Benches, Chennai. Chennai Benches, Chennai.
2. The Commissioner of Income Tax (Appeals) Chennai. Chennai.
__________
Page 3 of 4
T.C.A.No.90 of 2024
__________Page 4 of 4
T.C.A.No.90 of 2024
THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J.(kpl)
T.C.A.No.90 of 2024
03.07.2025
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