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

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TCA/689/2018HC Madras17 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel had instructions to withdraw the appeal. This withdrawal was based on the fact that the monetary limit involved in the appeal was below the threshold prescribed in Circular No.09/2024, dated September 17, 2024. The counsel explicitly stated that the withdrawal was only due to the monetary limit and not an admission or concession on the Department's stand. Consequently, the High Court dismissed the appeal as withdrawn. No order as to costs was made, and the interim application was closed.

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 August 11, 2016, in ITA No.2332/Mds/2015. The respondent is L & T Infrastructure Development Projects Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024, dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The Revenue's counsel stated that they had instructions to withdraw the appeal due to this monetary limit.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the monetary limit prescribed by CBDT Circular No.09/2024, as stated by the Revenue's counsel. Contentions: Assessee: No specific contentions are recorded in the judgment as the appeal was withdrawn by the Revenue. Revenue: The Revenue's counsel stated that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024 and, therefore, sought 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.689 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.689 of 2018 and C.M.P.No.14331 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 PAN: AAACL7617D 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.2332/Mds/2015. For Appellant: Ms.V.Pushpa __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 11:21:35 am ) TCA No.689 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. Consequently, interim application stands closed. (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 11:21:35 am ) TCA No.689 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 11:21:35 am ) TCA No.689 of 2018 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.689 of 2018

17.06.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 11:21:35 am )

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