COMMISSIONER OF INCOME TAX vs. R.GEETHA

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TCA/386/2022HC Madras19 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the submissions made by the learned counsel for the appellant/Revenue, who fairly submitted that it was a case with a low tax effect and that the Revenue did not wish to proceed with the matter in light of Circular No.05/2024 and Circular No.09/2024, the appeal stands dismissed. The Court noted that the questions of law would be kept open for consideration in an appropriate matter. No order as to costs was made. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Circle 1, Trichy (appellant/Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Chennai, dated 12.8.2022 in ITA No.982/Mds/2020. The respondent is R. Geetha. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras heard the appeal. The Revenue was represented by its counsel, while the respondent did not appear.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect, considering the relevant circulars issued by the CBDT? (Question of law). The Revenue argued that due to 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, it did not wish to proceed with the matter, while reserving the right to have the questions of law considered in an appropriate future case. No arguments were recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.386 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.386 of 2022 The Commissioner of Income Tax Circle 1, Trichy Appellant Vs R.Geetha No.2/29, Kulavalipettai Alangudi Pudukottai-622 301 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 12.8.2022 in ITA No.982/Mds/2020. For Appellant: Mr.V.Mahalingam Sr. Standing Counsel For Respondent: No appearance

____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm ) T.C.A.No.386 of 2022 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 questions of law may be kept open for consideration in the appropriate matter. 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

19.08.2025 Index : Yes/No Neutral Citation : Yes/No bbr ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm ) T.C.A.No.386 of 2022 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “A” Bench, Chennai. 2. The The Commissioner of Income Tax (Appeals 1). Trichy. 3. The Deputy Commissioner of Income Tax, Circle 1(1), Trichy. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm ) T.C.A.No.386 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.386 of 2022

19.08.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm )

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