THE COMMISSIONER OF INCOME vs. M/S.WHEELS INDIA LTD,

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TCA/90/2016HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel informed the Court that the monetary limit involved in the appeal was below the threshold prescribed by Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Based on instructions received, the counsel requested to withdraw the appeal. The Court was further informed that the withdrawal was exclusively on account of the monetary limit and did not signify any concession on the Department's stance on the merits of the case. Consequently, the High Court dismissed the appeal as withdrawn. No order as to costs was made.

What were the facts?

The Commissioner of Income Tax, Chennai (the Revenue) filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 30.04.2014 passed by the Income Tax Appellate Tribunal, Madras “B” Bench. The appeal pertains to the Assessment Year 2008-09 and challenges the Tribunal's decision in I.T.A.No.364/Mds/2013. The assessee is M/s.Wheels India Ltd. The appeal was listed before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023? Assessee's Contention: The assessee did not present any arguments as the appeal was withdrawn by the Revenue. Revenue's Contention: The Revenue, through its counsel, stated that the monetary limit involved in the appeal is below the prescribed limit in the aforementioned circular and, therefore, sought to withdraw the appeal. The withdrawal was stated to be solely due to the monetary limit and without conceding the Department's stand on merits.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TCA No.90 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.90 of 2016 The Commissioner of Income Tax, Chennai. .. Appellant -vs- M/s.Wheels India Ltd., Padi, Chennai 600 050. .. Respondent Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 30.04.2014 passed in I.T.A.No.364/Mds/2013 on the file of the Income Tax Appellate Tribunal, Madras “B” Bench, for the Assessment Year 2008-09. For Appellant : Ms.V.Pushpa Standing Counsel For Respondent : Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyar and Padmanabhan * * * * * Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:25 pm ) TCA No.90 of 2016 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023- JC, dated 02.11.2023. Counsel says that she 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. 3. The appeal is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:25 pm ) TCA No.90 of 2016 To 1.The Commissioner of Income Tax, Chennai. 2.The Income Tax Appellate Tribunal, Madras “B” Bench Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:25 pm ) TCA No.90 of 2016 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) TCA No.90 of 2016 01.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:25 pm )

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