PRINCIPAL COMMISSIONER OF vs. M/S.L&T INFRASTRUCTURE DEVELOP

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TCA/687/2018HC Madras17 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Hon'ble Chief Justice and Mr. Justice Sunder Mohan, considered the submission made by the Revenue's counsel. The counsel for the appellant (Revenue) informed the Court that the monetary limit of the appeal was below the threshold stipulated in Circular No.09/2024, dated 17.09.2024, and therefore, had instructions to withdraw the appeal. The Court noted that the withdrawal was based on the monetary limit and did not involve any concession on the Department's position. Accordingly, the appeal was dismissed as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Prl. Commissioner of Income Tax 4 (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated 11.08.2016 in ITA No.2330/Mds/2015. The respondent in the appeal is L & T Infrastructure Development Projects Ltd. (Assessee). The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras heard the appeal on 17.06.2025.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed by Circular No.09/2024 dated 17.09.2024. The Revenue, through its counsel Ms. Pushpa, stated that the monetary limit involved in the appeal was below the prescribed limit in Circular No.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 withdrawal was stated to be solely based on the monetary limit and without conceding the Department's stand.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.687 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.687 of 2018 The Prl. Commissioner of Income Tax 4 No.121, Mahatma Gandhi Road, Chennai-600 034. Appellant Vs L & T Infrastructure Development Projects Ltd., P.B.No.979, Mount Poonamallee Road, Manapakkam, Chennai-600 089 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 11.08.2016 in ITA No.2330/Mds/2015. For Appellant: Ms.V.Pushpa __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 01:38:49 pm ) TCA No.687 of 2018 For Respondent: Mr.N.V.Balaji

JUDGMENT (Delivered by the Hon'ble Chief Justice) Ms.Pushpa 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 she 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.)

17.06.2025 Index : Yes/No Neutral Citation : Yes/No __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 01:38:49 pm ) TCA No.687 of 2018 sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai. 2. The Income Tax Officer Company ward-II(1) Chennai – 600 034. 3. The Commissioner of Income Tax (Appeals)-8 Chennai. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 01:38:49 pm ) TCA No.687 of 2018 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.687 of 2018

17.06.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 01:38:49 pm )

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