COMMISSIONER OF INCOME TAX vs. M/S TTK PROTECTIVE DEVICES LTD

TCA/647/2017HC Madras17 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the revenue's counsel, Mr. Narayanasamy, stated that the monetary limit involved in the appeal was below the prescribed limits in recent circulars (Circular No.05/2024 and Circular No.09/2024). Acting on instructions, the counsel sought to withdraw the appeal. The counsel clarified that the withdrawal was solely based on the monetary limit and did not involve conceding the Department's stand on the merits of the case. Consequently, the Tribunal dismissed the appeal as withdrawn, with no order as to costs. The principle derived is that appeals falling below the stipulated monetary limits, as per CBDT circulars, can be withdrawn by the revenue.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Corporate Circle 3(1), Chennai (the appellant/revenue) against M/s. TTK Protective Devices Limited (the respondent/assessee). The appeal challenged an order dated 03.04.2017 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in ITA No.106/MDS/2017. The appeal was filed under Section 260A of the Income Tax Act, 1961. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

The Tribunal had to decide whether to proceed with the appeal. The revenue's counsel stated that the monetary limit involved in the appeal was below the limits prescribed in 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. Based on instructions, the counsel sought to withdraw the appeal. The revenue's contention was that the appeal should be withdrawn due to the prescribed monetary limits. The judgment does not record any arguments from the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.647 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.647 of 2017 Commissioner of Income Tax Corporate Circle 3(1) Chennai. .. Appellant Vs. M/s. TTK Protective Devices Limited No.6, Cathedral Road Chennai 600 006. PAN: AABCT1184G .. Respondent Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated 03.04.2017 in ITA No.106/MDS/2017 on the file of Income Tax Appellate Tribunal 'D' Bench, Chennai. For Appellant : Mr.J.Narayanasamy Senior Standing Counsel For Respondent : Mr.R.Venkatanarayanan For M/s. Subbaraya Aiyar Padmanabhan Ramamani __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm ) T.C.A.No.647 of 2017 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Narayanasamy states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. 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. 3. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.)

17.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm ) T.C.A.No.647 of 2017 To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai.

__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm ) T.C.A.No.647 of 2017 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.647 of 2017

17.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm )

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