COMMISSIONER OF INCOME TAX CIRCLE-I vs. SHRI V. SIVASUBRAMANIAN

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TCA/898/2018HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the learned counsel for the Revenue that the case had a low tax effect. Citing Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024 dated 17.09.2024, the Revenue stated its intention not to proceed with the appeal. The Court acknowledged the Revenue's position and agreed to keep the proposed questions of law open for future consideration in a relevant case. Based on the Revenue's submission and its decision not to pursue the appeal, the High Court dismissed the appeal. No order was made as to costs. The connected miscellaneous petition was also closed.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Circle 1, Tirunelveli (the Revenue) against an order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated May 31, 2018, in ITA No.1940/Chny/2017. The appeal was filed under Section 260A of the Income-tax Act, 1961. The respondent is V. Sivasubramanian, proprietor of Santhi Sweets, Tirunelveli Junction. The High Court heard the learned counsel for the appellant/Revenue. The appeal was filed against the order of the ITAT, but the Revenue stated that it was a case with a low tax effect.

What were the issues?

1. Whether the appeal filed by the Revenue raises substantial questions of law for consideration by the High Court, particularly in light of the low tax effect. The Revenue, through its counsel, submitted that the case has a low tax effect. Consequently, in view of 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, the Revenue did not wish to proceed with the matter. However, the Revenue 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.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.898 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.898 of 2018 and C.M.P.No.21895 of 2018 The Commissioner of Income Tax Circle 1 Tirunelveli Appellant Vs V.Sivasubramanian Prop: Santhi Sweets Tirunelveli Junction Respondent PRAYER

: Appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 31.5.2018 in ITA No.1940/Chny/2017. For Appellant: M/s.V.Mahalingam P.E.R.Mangala Suvigaran Standing Counsel ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.898 of 2018 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. 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. 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

12.09.2025 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.898 of 2018 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Chennai-34. 3. The Assistant Commissioner of Income Tax, Central Circle-II, Madurai. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.898 of 2018 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr

T.C.A.No.898 of 2018

12.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm )

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