THE COMMISSIONER OF INCOME TAX vs. SHRI S.KRISHNAN

PDF · subscribers
TCA/1083/2015HC Madras07 August 2025Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the learned counsel for the Revenue that the case had a low tax effect. 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, the appellant/Revenue stated it did not wish to proceed with the matter. The Court accepted this submission and accordingly dismissed the appeal. The Court also noted that the questions of law proposed may be kept open for consideration in an appropriate case. No specific finding was given on the merits of the case, as the appeal was dismissed based on the Revenue's submission regarding low tax effect and the relevant circulars.

What were the facts?

The Commissioner of Income Tax, Chennai (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against the order dated 15.05.2015 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai. The appeal pertained to Assessment Year 2006-07 and concerned the order of the Tribunal. Shri S. Krishnan was the assessee. The Revenue, through its counsel, submitted that the case had a low tax effect. Consequently, in view of 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, the Revenue did not wish to proceed with the matter.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect, as per the CBDT Circulars? (Question of law). The Revenue argued that due to the low tax effect, it did not wish to proceed with the appeal, referencing Circular No.05/2024 and Circular No.09/2024. The Revenue also submitted that the questions of law proposed could be kept open for consideration in an appropriate case. The judgment does not record any specific arguments from the assessee on this point.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.1083 of 2015 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.1083 of 2015 The Commissioner of Income Tax Chennai .. Appellant -vs- Shri.S.Krishnan .. Respondent Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 15.05.2015 passed in ITA No.2075/Mds/2014 on the file of the Income Tax Appellate Tribunal, “D” Bench, Chennai for the Assessment Year 2006-07. For Appellant : Mr.Rajasekar For Respondent : Mr.N.S.Amogh Simha JUDGMENT (Judgment of the Court was made by the Chief Justice) Heard learned counsel for the appellant/Revenue. Mr.N.S.Amogh Simha 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.1083 of 2015 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 'D' Bench, Chennai 2. The Commissioner of Income Tax Chennai Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:28 pm ) TCA No.1083 of 2015 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN, J. ss TCA No.1083 of 2015 07.08.2025 Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:28 pm )

Recent GST High Court judgments

Search GST case law →