THE COMMISSIONER OF INCOME TAX vs. M/S. INDIAN ADDITIVES LTD

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TCA/74/2016HC Madras12 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Chief Justice and Mr. Justice Sunder Mohan, dismissed the appeal as withdrawn. The Court noted the statement made by the Revenue's counsel that the monetary limit involved in the appeal was below the limit prescribed in Circular No.09/2024, dated 17.09.2024, and that counsel had instructions to withdraw the appeal on this basis. The counsel further clarified that the withdrawal was solely due to the monetary limit and not an admission on the merits of the Department's position. Consequently, the appeal was disposed of as withdrawn, with no order as to costs.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Chennai (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai Bench, dated January 6, 2014, in ITA No.1483/Mds/2013. The respondent is M/s. Indian Additives Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras heard the appeal. The Revenue's counsel stated that 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.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed by CBDT Circular No.09/2024? The Revenue's contention, as presented by its counsel, was that the monetary limit involved in the appeal was below the threshold stipulated in CBDT Circular No.09/2024, dated 17.09.2024. Based on instructions received, the Revenue's counsel stated their intention to withdraw the appeal. The withdrawal was explicitly stated to be solely due to the monetary limit and without conceding the Department's stand on the merits of the case. The judgment does not record any arguments from the respondent, M/s. Indian Additives Ltd.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.74 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.74 of 2016 The Commissioner of Income Tax Chennai Appellant Vs M/s.Indian Additives Ltd Express Highway, Manali Chennai-600 068 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 06.01.2014 in ITA No.1483/Mds/2013. For Appellant: Mr.T.Ravikumar For Respondent: Mr.I.Dinesh __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.74 of 2016 JUDGMENT (Delivered by the Hon'ble Chief Justice) Shri Ravikumar 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 he 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.)

12.06.2025 Index : Yes/No Neutral Citation : Yes/No bbr __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.74 of 2016 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. 2. The Commissioner of Income Tax (Appeal) III Chennai 3. The Addl. Commissioner of Income Tax Company Circle II(3), Chennai-34. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.74 of 2016 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.74 of 2016

12.06.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm )

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