PRINCIPAL COMMISSIONER OF INCOME TAX vs. ANDI SAVITHRI GIRI

TCA/417/2023HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal stands dismissed. The reasoning provided is based on the submission made by the learned counsel for the Revenue. The Revenue acknowledged that the case had 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 expressed its unwillingness to pursue the appeal further. The Court accepted this submission and dismissed the appeal. The question of law was explicitly stated to be kept open for consideration in an appropriate matter. No specific findings were made on the merits of the case or the original dispute before the Tribunal. The operative direction was the dismissal of the appeal.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Madurai (the Revenue) against an order of the Income Tax Appellate Tribunal, Madras “C” Bench, dated March 31, 2023, in ITA No.48/Chny/2022. The assessee is Andi Savithri Giri. The appeal was filed under Section 260A of the Income-tax Act, 1961. The Revenue's counsel 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 Revenue did not wish to proceed with the matter.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260A of the Income-tax Act, 1961, should be dismissed due to low tax effect, as per CBDT Circulars? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was dismissed based on the Revenue's submission. Revenue's Contention: The Revenue, through its counsel, fairly submitted that the case has a low tax effect. Therefore, in view of Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024 dated 17.09.2024, the appellant/Revenue does not wish to proceed with the matter, although the question of law may 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

T.C.A.No.417 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.417 of 2023 The Principal Commissioner of Income Tax Madurai Appellant Vs Andi Savithri Giri 4/233, 49, 16th Street Venkateswara Nagar Kottivakkam Chennai-600 041 Respondent PRAYER

: Appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, dated 31.3.2023 in ITA No.48/Chny/2022. For Appellant: M/s.V.Mahalingam P.E.R.Mangala Suvigaran Standing Counsel ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:10 pm ) T.C.A.No.417 of 2023 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 question 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) (G.ARUL MURUGAN,J)

12.09.2025 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:10 pm ) T.C.A.No.417 of 2023 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:10 pm ) T.C.A.No.417 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr

T.C.A.No.417 of 2023

12.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:10 pm )

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