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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Decision: The appeal is dismissed as withdrawn.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 The appeal is dismissed as withdrawn.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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