PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT.FAIZA HAMEED

TCA/107/2022HC Madras07 August 2025Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Revenue's counsel that the case had a low tax effect and, in view of Circular No.05/2024 and Circular No.09/2024, the Revenue did not wish to proceed with the appeal. The Court accepted this submission and accordingly dismissed the appeal. The Court explicitly stated that the questions of law proposed by the Revenue could be kept open for consideration in an appropriate case. No specific finding was made on the merits of the ITAT's order. The operative direction was the dismissal of the appeal, with no order as to costs.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, International Taxation, Ward-1(2), Chennai (the Revenue) under Section 260A of the Income Tax Act, 1961, against an order dated 08.01.2021 passed by the Income Tax Appellate Tribunal (ITAT), Chennai Bench, in ITA No.187/Chny/2019. The appeal pertains to Assessment Year 2014-15 and concerns Smt. Faiza Hameed (the Assessee). The High Court heard the learned counsel for the appellant/Revenue and the respondent/Assessee. The Revenue's counsel submitted that the case had a low tax effect.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The primary issue was whether the ITAT's order was legally sustainable. The Revenue's contention, as presented by its counsel, was that due to a low tax effect, it did not wish to proceed with the matter, citing Circular No.05/2024 and Circular No.09/2024. The Revenue also proposed that the questions of law could be kept open for consideration in an appropriate case. The judgment does not record any specific arguments made by the Assessee's counsel on the merits of the case, other than their appearance.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.107 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.107 of 2022 Principal Commissioner of Income Tax International Taxation Ward – 1(2) Chennai 600 034 .. Appellant -vs- Smt.Faiza Hameed .. Respondent Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 08.01.2021 passed in ITA No.187/Chny/2019 on the file of the Income Tax Appellate Tribunal, “C” Bench, Chennai for the Assessment Year 2014-15. For Appellant : Mr.Rajasekar For Respondent : Mr.Guruprasad.M.R. for Pass Associates JUDGMENT (Judgment of the Court was made by the Chief Justice) Heard learned counsel for the appellant/Revenue. Mr.M.R.Guruprasad appears for the respondent/Assessee. Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:28 pm ) TCA No.107 of 2022 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 appropriate case. 3. Placing on record such submission, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 07.08.2025 Index : Yes/No Neutral Citation : Yes/No ss To 1. The Income Tax Appellate Tribunal 'C' Bench, Chennai 2. The Principal Commissioner of Income Tax International Taxation Ward – 1(2) Chennai 600 034 Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:28 pm ) TCA No.107 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN, J. ss TCA No.107 of 2022 07.08.2025 Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:28 pm )

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