COMMISSIONER OF INCOME TAX vs. DR.A.THIRUMAGAL

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TCA/125/2023HC Madras19 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, upon hearing the learned counsel for the appellant/Revenue, noted the submission that the case had a low tax effect. 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, Government of India, the appellant/Revenue expressed its unwillingness to proceed with the matter. The Court acknowledged that the question of law could be kept open for consideration in an appropriate matter. Consequently, the High Court dismissed the appeal. No order as to costs was made. The specific findings of the Tribunal or the merits of the dispute were not adjudicated upon by the High Court.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Circle 1, Tirunelveli (the Revenue) against an order dated 14.10.2022 passed by the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai. The appeal pertains to the Assessment Year 2013-14 and concerns Dr. A. Thirumagal (the assessee). The appeal was filed under Section 260A of the Income Tax Act, 1961. The Revenue's counsel submitted that the case has a low tax effect and, in light of recent circulars from 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 against the order of the Income Tax Appellate Tribunal for Assessment Year 2013-14 should be dismissed on the grounds of low tax effect, as per Circular No.05/2024 and Circular No.09/2024. Contentions: Assessee: The judgment does not record any specific contentions made by the assessee. However, the appeal is being dismissed based on the Revenue's submission regarding low tax effect and relevant circulars. Revenue: The Revenue, through its counsel, submitted that the case has a low tax effect and, 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, Government of India, it does not wish to proceed with the matter. The Revenue also stated that the question of law may be kept open for consideration in an appropriate matter.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.125 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA No.125 of 2023 Commissioner of Income Tax Circle 1, Tirunelveli. .. Appellant -vs- Dr.A.Thirumagal, Ph.D. .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 14.10.2022 passed in ITA No.1221/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, for the Assessment Year 2013-14. For Appellant : Mr.Mahalingam Sr. Standing Counsel and Mr.PER Mangala Suvigaran, Jr. Standing Counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:20 pm ) TCA No.125 of 2023 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. 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 question of law may be kept open for consideration in the appropriate matter. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 19.09.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:20 pm ) TCA No.125 of 2023 To 1. The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. 2. The Commissioner of Income Tax, Circle 1, Tirunelveli. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:20 pm ) TCA No.125 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(sra) TCA No.125 of 2023 19.09.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/09/2025 06:52:20 pm )

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