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

T.C.A.No.465 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.465 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.188/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 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 19.08.2025 Index: Yes/NoNeutral Citation:Yes/Nobbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Chennai-34. Chennai-34. 3. The Deputy Commissioner of Income Tax, Central Circle-1, Madurai-2. Central Circle-1, Madurai-2. ____________ Page 3 of 4 ____________ Page 4 of 4 T.C.A.No.465 of 2023 THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J. bbr TCA No.465 of 2023 19.08.2025