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

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TCA/690/2018HC Madras17 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras dismissed the appeal as withdrawn. The Court noted that the Revenue's counsel stated that the monetary limit involved in the appeal was below the threshold stipulated in Circular No.09/2024, dated 17.09.2024, and consequently, had instructions to withdraw the appeal. The counsel further clarified that the withdrawal was based on the monetary limit and did not concede the Department's position on the merits of the case. Therefore, the appeal was disposed of on the basis of the withdrawal. No order as to costs was made, and the interim application was also closed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax 4, Chennai (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai, dated August 11, 2016, in ITA No.2333/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 stated to be 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 appeal was presented before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limit prescribed by CBDT Circular No.09/2024? The Revenue, through its counsel, stated that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024, dated 17.09.2024, and therefore, had instructions to withdraw the appeal. The Revenue's counsel clarified that the withdrawal was solely due to the monetary limit and not an admission of the Department's stand on merits. No arguments were recorded for the respondent (assessee) as the appeal was withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.690 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.690 of 2018 and C.M.P.No.14332 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.2333/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.690 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 sasi __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 18/06/2025 01:38:49 pm ) TCA No.690 of 2018 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.690 of 2018 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.690 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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