The Principal Commissioner Of Income Tax v. M/S.n.ramalingam And Co
High Court
19 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Principal Commissioner Of Income Tax v. M/S.n.ramalingam And Co
Date of order
19 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Principal Commissioner Of Income Tax v. M/S.n.ramalingam And Co, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
TCA No.309 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.06.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHANTCA No.309 of 2019
The Principal Commissioner of Income Tax,No.252, Chandran Studio Building,Gandhiji Road, Erode 638 001PAN AABFN3298A
: Appellant
versus
M/s.N.Ramalingam and Co.No.252, Chandran Studio Building,Gandhiji Road, Erode 638 001PAN: AAB FN 3298 A: Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate
Tribunal, Madras “C” Bench, Chennai, dated 30.01.2018 in I.T.A.No.1249/Mds/2016.
For Appellant:Mr.Karthik Ranganathan,Senior Standing Counsel
Page 1 of 4
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
TCA No.309 of 2019
Mr.Karthik Ranganathan states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. 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.
3. The appeal is dismissed as withdrawn. There will be no order as to costs.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 19.06.2025
Index: Yes/NoNeutral Citation: Yes/Notar
Page 2 of 4
To
To1.The Principal Commissioner of Income Tax,No.252, Chandran Studio Building,Gandhiji Road, Erode 638 001
2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai
Page 3 of 4
TCA No.309 of 2019
Page 4 of 4
TCA No.309 of 2019THE HON'BLE CHIEF JUSTICEAND
SUNDER MOHAN
, J.
(tar)
TCA No.309 of 2019
19.06.2025
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