THE COMMISSIONER OF INCOME TAX vs. M/S.C.SUBBA REDDY (HUF)

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TCA/707/2019HC Madras10 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the counsel for the appellant (Revenue) stated that the monetary limit involved in these appeals was below the limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Based on instructions received, the counsel sought to withdraw the appeals. The Court was informed that the withdrawal was solely on account of the monetary limit and did not involve any concession on the Department's stance on the merits of the case. Consequently, the High Court dismissed the appeals as withdrawn. No order as to costs was made. The interim application filed in connection with these appeals was also disposed of.

What were the facts?

The appeals before the High Court of Judicature at Madras were filed by the Commissioner of Income Tax, Chennai, against an order of the Income Tax Appellate Tribunal (ITAT), Madras “B” Bench, Chennai, dated 14.12.2018 in ITA No.1464/Chny/2018 and ITA No.1079/Chny/2018. The respondent in these appeals was M/s.C.Subba Reddy (HUF). The appeals were filed against the orders passed by the ITAT. The procedural history involves the appeals being preferred by the Revenue to the High Court.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in light of the revised monetary limits prescribed by Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023? (Question of law) Assessee's Contention: Not applicable as the appeals were withdrawn by the Revenue. Revenue's Contention: The Revenue, through its counsel, stated that the monetary limit involved in these appeals is below the prescribed limit in the aforementioned circular. Consequently, the Revenue had instructions to withdraw the appeals. The withdrawal was stated to be solely due to the monetary limit and without conceding the stand of the Department on merits.

AI-generated summary — verify with the full judgment below

TCA Nos.707, 708 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.707, 708 of 2019 and CMP No.21031 of 2019 The Commissioner of Income Tax, Chennai : Appellant versus M/s.C.Subba Reddy (HUF) Sukriti No.19/1, III Cross Street, R.A.Puram, Chennai 600 028 PAN AACHC2523G : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “B” Bench Chennai dated 14.12.2018 in ITA No.1464/Chny/2018 and ITA No.1079/Chny/2018. For Appellant : Mr.Ravi Kumar T. For Respondent : Mr.A.S.Sriraman Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA Nos.707, 708 of 2019 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Ravi Kumar states that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that he has instructions, therefore, to withdraw the appeals. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The Appeals are dismissed as withdrawn. There shall be no order as to costs. Consequently, the interim application also stands disposed of. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 10.06.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA Nos.707, 708 of 2019 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “B” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA Nos.707, 708 of 2019 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA Nos.707, 708 of 2019 10.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm )

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