The Commissioner of Income Tax vs. M/s.TVS logistics Services Ltd.,

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TCA/58/2022HC Madras19 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in its decision delivered by the Hon'ble Chief Justice, noted the submission by the Revenue that the case had a low tax effect. Citing Circular No. 05/2024 and Circular No. 09/2024, the Revenue stated its intention not to proceed with the appeal. The Court accepted this submission. Consequently, the appeal was dismissed. The Court also noted that the questions of law were to be kept open for consideration in an appropriate matter. No specific findings were made on the merits of the case, and no operative directions were issued beyond the dismissal of the appeal. The issue of costs was also addressed, with no order as to costs.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Corporate Circle-2, Madurai (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), 'D' Bench, Chennai, dated June 9, 2016, in ITA No.458/Mds/2016. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessee is TVS Logistics Services Limited. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided judgment text. The procedural history leading to the ITAT order is not detailed.

What were the issues?

The primary issue before the High Court was whether to proceed with the appeal filed by the Revenue. The Revenue, represented by Mr. V. Mahalingam, Sr. Standing Counsel, submitted that this is a case with a low tax effect. In light of Circular No. 05/2024 dated March 15, 2024, and Circular No. 09/2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, the Revenue did not wish to pursue the matter further. The Revenue also requested that the questions of law be kept open for consideration in an appropriate future matter. The assessee, represented by Mr. Muthu Venkataraman, did not present any arguments as the Revenue indicated its intention not to proceed.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.58 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.58 of 2022 The Commissioner of Income Tax Corporate Circle -2 Madurai Appellant Vs TVS Logistics Services Limited 7-B, TVS Building West Veli Street Madurai-625 001 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 9.6.2016 in ITA No.458/Mds/2016. For Appellant: Mr.V.Mahalingam Sr. Standing Counsel For Respondent: Mr.Muthu Venkataraman

____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm ) T.C.A.No.58 of 2022 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue and learned counsel 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 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.58 of 2022 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “D” Bench, Chennai. 2. The Dispute Resolution Panel-2, Bengaluru. 3. The Deputy Commissioner of Income-tax, Corporation Circle-2, Madurai. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 21/08/2025 05:53:11 pm ) T.C.A.No.58 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.58 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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