COMMISSIONER OF INCOME TAX vs. M/S SPB PROJECTS AND

TCA/880/2015HC Madras08 August 2025Bench: Honourable The CHIEF JUSTICE4 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 had a low tax effect. Consequently, in view of the CBDT Circulars No.05/2024 and 09/2024, the Revenue expressed its unwillingness to pursue the appeal. The Court accepted this submission and decided to dismiss the appeal. The Revenue requested that the questions of law be kept open for future consideration, which the Court implicitly acknowledged by dismissing the appeal on the grounds of low tax effect rather than on merits. No specific findings were made on the substantive issues that might have been raised in the appeal. The operative direction was the dismissal of the appeal, 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 April 15, 2015, in ITA No.508/Mds/2014. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessee is SPB Projects and Consultancy Ltd. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal involves the ITAT's order, which is now under challenge before the High Court.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The Revenue, through its counsel, made a submission regarding the low tax effect of the case. The Revenue stated that in view of Circular No.05/2024 dated March 15, 2024, and Circular No.09/2024 dated September 17, 2024, issued by the CBDT, it did not wish to proceed with the matter. The Revenue also requested that the questions of law proposed be kept open for consideration in an appropriate matter. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case. The core issue for the court was whether to proceed with the appeal given the Revenue's submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.880 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.880 of 2015 The Commissioner of Income Tax Chennai Appellant Vs SPB Projects and Consultancy Ltd. 13, Esvin House Old Mahabalipuram Road Perungudi, Chennai-96 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 15.4.2015 in ITA No.508/Mds/2014. ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 08:32:37 pm ) T.C.A.No.880 of 2015 For Appellant: Mr.J.Narayanasamy Sr. Standing Counsel For Respondent: Mr.N.V.Balaji

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 proposed may be kept open for consideration in the appropriate matter. ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 08:32:37 pm ) T.C.A.No.880 of 2015 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)

08.08.2025 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “C” Bench, Chennai. 2. The Commissioner of Income-tax Appeals-VI Chennai. 3. The Joint Commissioner of Income Tax, Company Range-VI, Chennai. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 08:32:37 pm ) T.C.A.No.880 of 2015 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.880 of 2015

08.08.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/08/2025 08:32:37 pm )

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