The Prl. Commissioner Of Income Tax 4No v. L & T Infrastructure Development Projects Ltd.,P.b
High Court
17 Jun 2025 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Prl. Commissioner Of Income Tax 4No v. L & T Infrastructure Development Projects Ltd.,P.b
Date of order
17 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Prl. Commissioner Of Income Tax 4No v. L & T Infrastructure Development Projects Ltd.,P.b, 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Decision: Appeal stands dismissed as withdrawn.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
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
TCA No.687 of 2018
The Prl. Commissioner of Income Tax 4No.121, Mahatma Gandhi Road,Chennai-600 034.
Appellant
Vs
L & T Infrastructure Development Projects Ltd.,P.B.No.979, Mount Poonamallee Road,Manapakkam, Chennai-600 089
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 11.08.2016 in ITA No.2330/Mds/2015.
For Appellant:Ms.V.Pushpa
__________
Page 1 of 4
For Respondent:
Mr.N.V.Balaji
JUDGMENT(Delivered by the Hon'ble Chief Justice)
Ms.Pushpa 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 she 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Appeal stands dismissed as withdrawn.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.) 17.06.2025
Index : Yes/NoNeutral Citation:Yes/No
__________Page 2 of 4
To:
1. The Assistant Registrar Income Tax Appellate Tribunal Chennai. Income Tax Appellate Tribunal Chennai.
2. The Income Tax Officer Company ward-II(1) Chennai – 600 034. Company ward-II(1) Chennai – 600 034.
3. The Commissioner of Income Tax (Appeals)-8 Chennai. Chennai.
__________
Page 3 of 4
__________
Page 4 of 4
TCA No.687 of 2018
THE HON'BLE CHIEF JUSTICE ANDSUNDER MOHAN,J.
(sasi)
TCA No.687 of 2018
17.06.2025
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.