PRINCIPAL COMMISSIONER OF vs. M/S. S.P. MANI AND MOHANDAIRY

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TCA/419/2018HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel stated that the monetary limit involved in the appeal was below the limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the counsel had instructions to withdraw the appeal. The Court observed that the withdrawal was only due to the monetary limit and without conceding the stand of the Department. The appeal was accordingly dismissed as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Coimbatore (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai, dated 26.7.2017 in CO No.175/Mds/2016. The respondent is S.P.Mani and Mohan Dairy. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras was hearing the appeal.

What were the issues?

1. Whether the appeal is maintainable in light of the monetary limit prescribed by Circular No.09/2024 dated 17.09.2024. The Revenue's contention, as stated by its counsel, was that the monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024. Based on instructions, the Revenue sought to withdraw the appeal. The Revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the Department's stand on merits.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.419 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.419 of 2018 The Principal Commissioner of Income Tax-2 No.63, Race Course Road, Coimbatore. Appellant Vs S.P.Mani and Mohan Dairy, 84, Jeevanantham Street, Kollampalayam, Erode-638 002 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 26.7.2017 in CO No.175/Mds/2016. For Appellant: Mr.Karthik Ranganathan Senior Standing Counsel __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:24 pm ) TCA No.419 of 2018 For Respondent: Mr.C.Subramanian JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Karthik Ranganathan states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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 he 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)

01.07.2025 Index : Yes/No Neutral Citation : Yes/No sasi __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:24 pm ) TCA No.419 of 2018 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-3, Coimbatore. 3. The Assistant Commissioner of Income-Tax Circle-1 Erode-638 001. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:24 pm ) TCA No.419 of 2018 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.419 of 2018

01.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:24 pm )

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