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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Decision: Appeal stands dismissed as withdrawn.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 Appeal stands dismissed as withdrawn.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
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