The Principal Commissioner Of Income Tax-2No v. S.p.mani And Mohan Dairy
High Court
01 Jul 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Principal Commissioner Of Income Tax-2No v. S.p.mani And Mohan Dairy
Date of order
01 Jul 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Principal Commissioner Of Income Tax-2No v. S.p.mani And Mohan Dairy, 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Decision: Appeal stands dismissed as withdrawn.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.418 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.418 of 2018
The Principal Commissioner of Income Tax-2No.63, Race Course Road,Coimbatore.
Appellant
Vs
S.P.Mani and Mohan Dairy,84, Jeevanantham Street,Kollampalayam,Erode-638 002
Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 26.7.2017 in ITA No.3053/Mds/2016.
For Appellant:Mr.Karthik RanganathanSenior Standing Counsel
__________
Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
TCA No.418 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Appeal stands dismissed as withdrawn.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. Chennai Benches, Chennai.
2. The Commissioner of Income Tax (Appeals)-3, Coimbatore. Coimbatore.
3. The Assistant Commissioner of Income-Tax Circle-1
Erode-638 001.
__________
Page 3 of 4
__________
Page 4 of 4
TCA No.418 of 2018
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
(sasi)
TCA No.418 of 2018
01.07.2025
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.