THE ASSISTANT COMMISSIONER OF INCOME TAX vs. MACMILLAN PUBLISHERS INDIA PVT LTD

TCA/269/2023HC Madras03 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was to be dismissed as withdrawn. The Revenue's counsel informed the Court that the monetary limit of the appeal fell below the threshold stipulated in recent CBDT circulars, and consequently, instructions were received to withdraw the appeal. The counsel clarified that the withdrawal was solely based on the monetary limit and did not involve conceding the Department's stand on the merits of the case. Therefore, the appeal was disposed of as withdrawn, with no order as to costs.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - 4, Chennai (the Revenue) against an order dated 19.09.2022 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai. The appeal was against Macmillan Publishers India Private Limited (the Assessee). The specific assessment year(s) and the amount in dispute are not explicitly stated in the judgment. The procedural history leading to this appeal involves the Tribunal's order, which is now under challenge before the High Court.

What were the issues?

The High Court was to decide whether to entertain the appeal filed by the Revenue. The Revenue's counsel stated that the monetary limit involved in the appeal was below the prescribed limits in Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024, dated 17.09.2024, issued by the CBDT. Based on instructions, the Revenue's counsel sought to withdraw the appeal. The Assessee's contentions are not recorded as the appeal was withdrawn before any substantive arguments were made.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.269 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.269 of 2023 Principal Commissioner of Income Tax - 4 Main Building, 4th Floor M.G. Road, Nungambakkam Chennai 600 034. .. Appellant Vs. Macmillan Publishers India Private Limited No.21 Pattulos Road, Padi Chennai 600 002 PAN: AAFCM5564R .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 19.09.2022 passed in ITA No.2784/CHNY/2019 on the file of the Income Tax Appellate Tribunal, 'C' Bench, Chennai. For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.R.Venkat Narayanan For M/s.Subbaraya Aiyar __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) T.C.A.No.269 of 2023

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. Counsel says that she has instructions, therefore, 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.)

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Index : Yes/No Neutral Citation : Yes/No kpl To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai. 3. The Deputy Commissioner of Income tax Corporate Circle -4(1) Chennai.

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THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.269 of 2023

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am )

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