COMMISSIONER OF INCOME TAX CENTRAL 1 vs. M/S BHARAT SALT REFINERIES LTD.,

TCA/113/2019HC Madras11 June 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Hon'ble Chief Justice Mr. K.R. Shriram and Mr. Justice Sunder Mohan, considered the submission made by the Revenue's counsel. The counsel stated that the monetary limit involved in the appeal was below the threshold stipulated in Circular No.09/2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Based on this submission, the counsel requested permission to withdraw the appeal. The court noted that the withdrawal was based on the monetary limit and did not signify an acceptance of the Department's position on the substantive issues. Accordingly, the appeal was dismissed as withdrawn, with no order as to costs.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Central 1, Chennai (Revenue) against M/s. Bharat Salt Refineries Ltd. (Assessee) for the Assessment Year 2007-08. The appeal challenged an order dated 19.06.2013 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. The procedural history indicates that the matter reached the High Court of Judicature at Madras under Section 260A of the Income Tax Act, 1961. The specific amount in dispute was not explicitly stated in the provided text but was referred to as being below a certain monetary limit.

What were the issues?

1. Whether the appeal, filed by the Revenue, is maintainable given the monetary limit prescribed by CBDT Circular No.09/2024 dated 17.09.2024? The Revenue, through its counsel Ms. Usha Rani, contended that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024. Consequently, the Revenue sought leave to withdraw the appeal. The Revenue clarified that the withdrawal was solely based on the monetary limit and did not involve conceding its stand on the merits of the case. The Assessee, represented by Mr. G. Tarun, did not present any arguments as the Revenue sought to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Madras A Bench, Chennai for the

T.C.A. No.113 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN Tax Case Appeal No.113 of 2019 Commissioner of Income Tax, Central 1, No.108, Mahatma Gandhi Road, Chennai. .. Appellant -vs- M/s.Bharat Salt Refineries Ltd., TVH Phase II, 5th Floor, Bellicia Tower, MRC Nagar, Chennai 600 028. PAN: AABCB4657 .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 19.06.2013 passed in ITA No.2283/Mds/2012 on the file of Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai for the Assessment Year 2007-08. For Appellant : Ms.K.G.Usha Rani For Respondent : Mr.G.Tarun for M/s.S.Sridhar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:13 pm ) T.C.A. No.113 of 2019 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Ms.Usha Rani 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 leave be given 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 11.06.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:13 pm ) T.C.A. No.113 of 2019 To 1. The Income Tax Appellate Tribunal Madras 'A' Bench. 2. The Commissioner of Income Tax, Central (1), Chennai. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:13 pm ) T.C.A. No.113 of 2019 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A. No.113 of 2019 11.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:13 pm )

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