COMMISSIONER OF INCOME TAX vs. M/S TTK PROTECTIVE DEVICES

TCA/781/2015HC Madras2026/MHC/413306 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the Revenue's counsel that the Income-Tax Department did not wish to pursue the appeal for Assessment Year 2002-03 and sought its withdrawal on account of low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024. Accordingly, the Court dismissed the Tax Case (Appeal) as withdrawn. The Court explicitly stated that the questions of law were left open to be decided in an appropriate matter. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Corporate Circle 3(2), Chennai (the Revenue) against the order of the Income Tax Appellate Tribunal, Madras ‘C’ Bench, Chennai, dated 24.03.2015, in ITA No. 1393/Mds/2014. The assessment year in question was 2002-03. The respondent was M/s TTK Protective Devices Ltd. The appeal was filed under Section 260A of the Income-Tax Act, 1961. The Revenue's counsel submitted that the Department did not wish to pursue the appeal for the specified assessment year due to low tax effect, referencing Circular No. 9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal for Assessment Year 2002-03 should be dismissed as withdrawn on account of low tax effect, as per Circular No. 9 of 2024. The Revenue contended that it did not wish to pursue the appeal for Assessment Year 2002-03 and sought withdrawal of the same due to low tax effect, citing Circular No. 9 of 2024 dated 17.09.2024. The judgment does not record any specific arguments from the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2026:MHC:4133 TCA No. 781 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 781 of 2015 CNR:{HCMA010520222015} Commissioner Of Income Tax Corporate Circle 3(2) Chennai ..Appellant(s) Vs M/s TTK Protective Devices Ltd, (Formerly TTK LIG Limited), No.6, Cathedral Road, Chennai 600 006. PAN: AABCT1184G ..Respondent(s) Prayer : Tax Case (Appeal) filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai dated 24.03.2015 in ITA No. 1393/Mds/2014 for the A.Y. 2002-03. For Appellant(s): Mr.J.Narayanasamy, SSC For Respondent(s): Mr. R. Venkata Narayanan for M/s.Subbaraya Aiyar Padmanabhan and Ramamani Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.J.Narayanasamy, learned Senior Standing Counsel, appearing for the appellant / Department would submit that the Income-Tax Department does not __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:44 pm ) 2026:MHC:4133 TCA No. 781 of 2015 wish to pursue this appeal qua Assessment Year 2002 – 2003 and seeks withdrawal of the same on account of low tax effect, per Circular No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this Tax Case (Appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To 1.The Income Tax Appellate Tribunal Madras ‘C’ Bench, Chennai. __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:44 pm ) 2026:MHC:4133 TCA No. 781 of 2015 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. MPL TCA No. 781 of 2015 06-10-2026 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:44 pm )

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