COMMISSIONER OF INCOME TAX vs. SAINULAPTHEEN KATHEEJA UMMA

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TCA/404/2023HC Madras22 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the learned counsel for the Revenue that the case involves a low tax effect. Citing 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, the Revenue stated its intention not to proceed with the appeal. The Revenue, however, sought to keep the question of law open for future consideration. In light of the Revenue's submission and the applicable circulars, the High Court dismissed the appeal. No order was made as to costs. The specific findings of the ITAT on the merits of the case, or the amount in dispute, were not discussed as the appeal was disposed of on procedural grounds related to tax effect.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Madurai (the Revenue) against an order dated 15.02.2023 passed by the Income Tax Appellate Tribunal (ITAT), Madras 'B' Bench, Chennai. The appeal pertains to the Assessment Year 2015-16 and concerns the respondent/assessee, Sainulaptheen Katheeja Umma. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court heard the learned counsel for the appellant/Revenue and the respondent/Assessee.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect, as per the circulars issued by the CBDT? Assessee's Contention: The assessee did not explicitly present arguments in the judgment. However, the Revenue's submission implies that the assessee would likely support the dismissal based on the low tax effect. Revenue's Contention: The Revenue, through its counsel, fairly submitted that the case has a low tax effect. Consequently, 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, the appellant/Revenue does not wish to proceed with the matter. However, the Revenue requested that the question of law 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.404 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA No.404 of 2023 Commissioner of Income Tax Madurai. .. Appellant -vs- Sainulaptheen Katheeja Umma .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 15.02.2023 passed in ITA No.264/Chny/2022 on the file of the Income Tax Appellate Tribunal, Madras “B” Bench, Chennai, for the Assessment Year 2015-16. For Appellant : Mr.V.Mahalingam Senior Standing Counsel for Mr.M.Swaminathan For Respondent : Mr.T.Vasudevan Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 04:39:39 pm ) TCA No.404 of 2023 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. Mr.Vasudevan, learned counsel, appears for the respondent/Assessee. 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.) 22.09.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 04:39:39 pm ) TCA No.404 of 2023 To 1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. 2. The Commissioner of Income Tax, Madurai. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 04:39:39 pm ) TCA No.404 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN

, J.

(sra) TCA No.404 of 2023 22.09.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/09/2025 04:39:39 pm )

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