The Principal Commissioner Of Income Taxmadurai v. St. John Freight System Private Limitedc

T.C.A.No.467 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICEAND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.467 of 2023and C.M.P.No.20103 of 2023 The Principal Commissioner of Income TaxMadurai Appellant Vs St. John Freight System Private LimitedC-98, SIPCOT Complex,Harbour Express Road,Tuticorin-628 008 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 6.4.2023 in ITA No.2899/Mds/2019. ____________ Page 1 of 4 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue and learned counsel for the respondent/assessee. 2. At the outset, learned counsel for the Revenue fairly submits that it is a case having low tax effect. Therefore, in view of the 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, the appellant/Revenue does not wish to proceed with the matter, though the questions of law proposed may be kept open for consideration in the appropriate matter. ____________ Page 2 of 4 T.C.A.No.467 of 2023 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 19.08.2025 Index: Yes/NoNeutral Citation:Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Chennai-34. 3. The Deputy Commissioner of Income Tax, Central Circle-1, Madurai-2. ____________ Page 3 of 4 ____________ Page 4 of 4 T.C.A.No.467 of 2023 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. bbr TCA No.467 of 2023 19.08.2025