PRINCIPAL COMMISSIONER OF vs. SHRI K.M. MAMMEN

TCA/216/2018HC Madras03 December 20253 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned Senior Standing Counsel for the appellant/Department that the Income-Tax Department does not wish to pursue the appeal for assessment year 2002-2003 and seeks withdrawal of the same on account of low tax effect, in accordance with Circular No. 9 of 2024 dated 17.09.2024. Accordingly, the Court dismissed the Tax Case (Appeal) as withdrawn. The Court explicitly stated that the questions of law are left open to be decided in an appropriate matter. No costs were awarded.

What were the facts?

This appeal was filed by the Principal Commissioner of Income Tax, Central I, Chennai (the Department) against an order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, dated 27.09.2017 in ITA No. 1882/MDS/2014. The respondent is Shri. K.M. Mammen. The appeal pertains to the assessment year 2002-2003. The Department, through its learned Senior Standing Counsel, submitted before the High Court that it did not wish to pursue the appeal for the assessment year 2002-2003 and sought withdrawal of the same. This decision was based on the low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the Department against the order of the Income Tax Appellate Tribunal for assessment year 2002-2003 should be withdrawn on account of low tax effect, as per Circular No. 9 of 2024. Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The Revenue, through its learned Senior Standing Counsel, submitted that it does not wish to pursue the appeal for assessment year 2002-2003 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No. 9 of 2024 dated 17.09.2024.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No. 216 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-12-2025 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR TCA No. 216 of 2018 Principal Commissioner Of Income Tax Central I No.108, Mahatma Gandhi Road, Chennai. ..Appellant(s) Vs Shri.K.M.Mammen, No.17, Boar Club Road, 3 rd Avenue, R.A.Puram, Chennai – 600 028. ..Respondent(s) Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 27.09.2017 in ITA No. 1882/MDS/2014. For Appellant(s): Mr.Karthik Ranganathan Senior Standing Counsel For Respondent(s): Mr.Rajagopal Vasudevan __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/12/2025 02:27:54 pm ) TCA No. 216 of 2018 DR.ANITA SUMANTH J. AND MUMMINENI SUDHEER KUMAR J. Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr. Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2002 – 2003 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. (A.S.M.,J.) (M.S.K.,J.) __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/12/2025 02:27:54 pm ) TCA No. 216 of 2018 03-12-2025 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SL TCA No. 216 of 2018 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/12/2025 02:27:54 pm )

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