PRINCIPAL COMMISSIONER OF vs. R.VASANTHI RAM NARAYAN

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TCA/635/2016HC Madras2026/MHC/422313 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned Senior Standing Counsel for the appellant (Income-Tax Department) that the Department does not wish to pursue the appeal for the assessment year 2011-12. This decision was based on the low tax effect, as per Circular No. 9 of 2024. Consequently, the Court dismissed the Tax Case (Appeal) as withdrawn. The Court explicitly stated that the questions of law remain open to be decided in an appropriate future matter. No costs were awarded, and the connected miscellaneous petition was closed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Chennai, against an order of the Income Tax Appellate Tribunal (ITAT), Madras 'B' Bench, dated December 18, 2015. This order pertained to ITA No. 1806/Mds/2015 for the assessment year 2011-12. The respondent in the appeal was R. Vasanthi Ram Narayan. The appeal was filed under Section 260-A of the Income-Tax Act, 1961. The High Court of Judicature at Madras was hearing the appeal.

What were the issues?

1. Whether the Income-Tax Department wishes to pursue the appeal against the ITAT order for assessment year 2011-12. The Department, through its Senior Standing Counsel, stated that it does not wish to pursue the appeal due to low tax effect, citing Circular No. 9 of 2024 dated September 17, 2024. The respondent's contentions are not recorded as the appeal was withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

2026:MHC:4223 TCA No. 635 of 2016 __________ Page 1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 635 of 2016 and CMP No. 13132 of 2016 CNR:{HCMA010963942016} Principal Commissioner of Income Tax, 7, No.108, Mahatma Gandhi Road, Chennai. ..Appellant(s) Vs R.Vasanthi Ram Narayan New.No.32, Old No.28, Ramachandra Road, Nehru Nagar, Chromepet, Chennai – 600 044. ..Respondent(s) Appeal filed under Section 260-A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai dated 18.12.2015 passed in ITA No. 1806/Mds/2015 for assessment year 2011 – 12. For Appellant(s): M/s.T.Ravikumar Senior Standing Counsel For Respondent(s): Mr.N.V.Balaji https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm ) 2026:MHC:4223 TCA No. 635 of 2016 __________ Page 2 of 2 DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. Judgment (Delivered by Dr.Anita Sumanth, J.) Mr.T.Ravikumar, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2011 – 12 and seeks withdrawal of the same on account of low tax effect, per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submissions, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Connected miscellaneous petition is closed. (A.S.M, J.) (K.R.S, J.) 13-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To 1. The Principal Commissioner of Income Tax, 7, No.108, Mahatma Gandhi Road, Chennai. 2. The Income Tax Appellate Tribunal, Madras ‘B’ Bench, Chennai. TCA No. 635 of 2016 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2026 01:01:40 pm )

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