THE COMMISSIONER OF vs. RAJU TEJUMAL JETHWANI

TCA/710/2017HC Madras07 August 2025Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the Revenue that the case has a low tax effect. In light of Circular No. 05/2024 and Circular No. 09/2024, the Revenue expressed its unwillingness to pursue the appeal. Consequently, the High Court dismissed the appeal. The Court stated that the questions of law proposed by the Revenue may be kept open for consideration in an appropriate case. No order as to costs was made. The specific findings of the ITAT or the High Court on the merits of the case are not recorded as the appeal was dismissed on the ground of low tax effect and the Revenue's decision not to proceed.

What were the facts?

The Revenue, the Commissioner of Income Tax, Chennai, filed an appeal under Section 260A of the Income Tax Act, 1961, against the order dated 08.09.2016 passed by the Income Tax Appellate Tribunal (ITAT), Madras 'A' Bench, Chennai. The appeal pertains to Assessment Year 2012-13 and challenges the ITAT's decision. The assessee is Mr. Raju Tejumal Jethwani. The appeal was heard by the High Court of Judicature at Madras.

What were the issues?

The appeal was filed by the Revenue proposing questions of law. However, the specific questions of law were not detailed in the provided judgment excerpt. The Revenue, through its learned counsel, submitted that the case involves a low tax effect. The Revenue relied on 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, to support its decision not to proceed with the matter. The Assessee was represented by Mr. R. Sandeep Bagmar.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.710 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.710 of 2017 The Commissioner of Income Tax Chennai .. Appellant -vs- Mr.Raju Tejumal Jethwani .. Respondent Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 08.09.2016 passed in ITA No.1124/Mds/2016 on the file of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai for the Assessment Year 2012-13. For Appellant : Mr.Rajasekar For Respondent : Mr.R.Sandeep Bagmar JUDGMENT (Judgment of the Court was made by the Chief Justice) Heard learned counsel for the appellant/Revenue. Mr.R.Sandeep Bagmar appears for the respondent/Assessee. Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:30 pm ) TCA No.710 of 2017 2. At the outset, learned counsel for the Revenue fairly submits that it is a case having low tax effect. Therefore, in view of the 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, the appellant/Revenue does not wish to proceed with the matter, though the questions of law proposed may be kept open for consideration in appropriate case. 3. Placing on record such submission, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 07.08.2025 Index : Yes/No Neutral Citation : Yes/No ss To 1. The Income Tax Appellate Tribunal Madras 'A' Bench, Chennai 2. The Commissioner of Income Tax Chennai Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:30 pm ) TCA No.710 of 2017 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN, J. ss TCA No.710 of 2017 07.08.2025 Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 05:38:30 pm )

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