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The Principal Commissioner Of Income Tax-1No v. T.s.r.khannaiyann67, Avaram Palayam Road,K.r.puram, Coimbatore-641 018

High Court 01 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Principal Commissioner Of Income Tax-1No v. T.s.r.khannaiyann67, Avaram Palayam Road,K.r.puram, Coimbatore-641 018
Date of order
01 Jul 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In The Principal Commissioner Of Income Tax-1No v. T.s.r.khannaiyann67, Avaram Palayam Road,K.r.puram, Coimbatore-641 018, 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Decision: Appeal stands dismissed as withdrawn.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

The order — as passed by the High Court

TCA No.104 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.104 of 2018 The Principal Commissioner of Income Tax-1No.63, Race Course Road,Coimbatore. Appellant Vs T.S.R.Khannaiyann67, Avaram Palayam Road,K.R.Puram, Coimbatore-641 018. 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 28.10.2016 in ITA No.804/Mds/2016. For Appellant:Mr.Karthik RanganathanSenior Standing Counsel __________ Page 1 of 4 For Respondent: Ms.Vandhana Vyasfor M/s.R.Sivaraman JUDGMENT(Delivered by the Hon'ble Chief Justice) TCA No.104 of 2018 Mr.Karthik Ranganathan 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025 Index : Neutral Citationsasi Yes/No:Yes/No __________ Page 2 of 4 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-1, Coimbatore. Coimbatore. 3. The Deputy Commissioner of Income-Tax Circle-II, Coimbatore. Coimbatore. __________ Page 3 of 4 TCA No.104 of 2018 __________ Page 4 of 4 TCA No.104 of 2018 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. (sasi) TCA No.104 of 2018 01.07.2025
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