PRINCIPAL COMMISSIONER OF vs. C.R. SELVARAJU

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TCA/819/2017HC Madras26 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, after hearing the counsel for the Revenue, noted the submission that the case had a low tax effect. Relying on Circular No.05/2024 and Circular No.09/2024, the Revenue expressed its unwillingness to pursue the appeal. The Court acknowledged the Revenue's request to keep the questions of law open for future consideration. Consequently, the High Court dismissed the appeal filed by the Revenue. No order as to costs was made. The specific findings of the ITAT or the grounds of appeal are not elaborated upon as the appeal was dismissed on the grounds of low tax effect and the Revenue's decision not to proceed.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Salem (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai, dated July 12, 2017, in ITA No.1012/Mds/2017. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent is C.R. Selvaraju, the assessee. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the ITAT order is not detailed.

What were the issues?

The appeal was filed by the Revenue against the order of the ITAT. The Revenue, through its counsel, submitted that the case has a low tax effect. Consequently, in view of Circular No.05/2024 dated March 15, 2024, and Circular No.09/2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, the Revenue did not wish to proceed with the matter. The Revenue requested that the questions of law framed in the appeal be kept open for consideration in an appropriate matter. The judgment does not record any specific arguments from the assessee's side regarding the issues.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.819 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.819 of 2017 The Principal Commissioner of Income Tax, No.3, Gandhi Road, Salem. Appellant Vs C.R.Selvaraju, NSR Mall, D.No.195, Salem Road, Namakkal Post, Namakkal District-637 001 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 12.7.2017 in ITA No.1012/Mds/2017. ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/08/2025 05:40:11 pm ) T.C.A.No.819 of 2017 For Appellant: M/s.P.E.R.Mangala Suvigaran Jr. Standing Counsel For Respondent: M/s.G.Vardhini Karthik

JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue and learned counsel for the respondent/assessee. 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 framed may be kept open for consideration in the appropriate matter. ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/08/2025 05:40:11 pm ) T.C.A.No.819 of 2017 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

26.08.2025 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “D” Bench, Chennai. 2. The Commissioner of Income-tax Appeals, Chennai. 3. The Income Tax Officer, Ward-1, Namakkal. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/08/2025 05:40:11 pm ) T.C.A.No.819 of 2017 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.819 of 2017

26.08.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/08/2025 05:40:11 pm )

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