THE COMMISSIONER OF vs. M/S. PONKUMAR MAGNESITE

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TCA/188/2015HC Madras2026/MHC/412806 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Tax Case (Appeal) on the ground of low tax effect. The Court observed that the tax demand of Rs.5,19,803/- fell below the monetary limit stipulated in Circular No.9 of 2024 dated 17.09.2024. Therefore, the appeal was not entertained on its merits. No costs were awarded. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income-tax, Salem (appellant/revenue) against the order of the Income Tax Appellate Tribunal, ‘D’ Bench, Chennai, dated 17.07.2003. The appeal pertains to Assessment Year 1983-84. The original assessment order dated 04.03.1986 had raised a tax demand of Rs.5,19,803/- against M/s. Sri. Ponkumar Magnesite Mines Lorry Transport Operator (respondent/assessee). The respondent was not ready in notice when the case was called. The High Court noted that the tax demand fell below the monetary limit prescribed in Circular No.9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable given the low tax effect? (Question of law). The revenue contended that the appeal should be heard on merits. The respondent did not appear to present any arguments. The High Court considered the monetary limit prescribed by Circular No.9 of 2024.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4128 TCA No. 188 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 188 of 2015 CNR:{HCMA010502802015} The Commissioner of Income-tax Salem. ..Appellant(s) Vs M/s. Sri. Ponkumar Magnesite Mines Lorry Transport Operator Periyagollapatti, Kannakurichi Post, Salem-8. ..Respondent(s) Prayer: Tax Case (Appeal) filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, ‘D’ Bench, Chennai dated 17.07.2003 passed in I.T.A.No.1646/Mds/1994 for the A.Y. 1983-84. For Appellant(s): Ms. V. Pushpa, SSC For Respondent(s): Not Ready in Notice Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) We find from a perusal of order of assessment dated 04.03.1986 for Assessment Year 1983-84 that the tax demand is a sum of Rs.5,19,803/-, which __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:43 pm ) 2026:MHC:4128 TCA No. 188 of 2015 falls below the monetary limit, prescribed in Circular No.9 of 2024 dated 17.09.2024. 2. Hence, this Tax Case (Appeal) is dismissed on low tax effect. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To 1. The Income Tax Appellate Tribunal, ‘D’ Bench, Chennai. __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:43 pm ) 2026:MHC:4128 TCA No. 188 of 2015 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. mpl TCA No. 188 of 2015 06-10-2026 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:43 pm )

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