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

TCA/901/2018HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the Revenue's counsel that the case had a low tax effect. In light of the aforementioned circulars from the Ministry of Finance, the Revenue expressed its unwillingness to pursue the appeal. Consequently, the High Court dismissed the appeal. The Court stated that the questions of law proposed by the Revenue would remain open for consideration in future appropriate cases. No order as to costs was made, and the connected miscellaneous petition was closed. The judgment does not record any finding on the merits of the case or the specific issues that might have been raised by the Revenue.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Tirunelveli (appellant/Revenue) against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 31.5.2018 in ITA No.1941/Chny/2017. The respondent is V. Sivasubramanian, proprietor of Santhi Sweets, Tirunelveli Junction. The appeal was filed under Section 260A of the Income-tax Act, 1961. The High Court of Judicature at Madras heard the learned counsel for the appellant/Revenue.

What were the issues?

The judgment does not explicitly state the specific issues that were before the Tribunal or the High Court. However, the Revenue, through its counsel, submitted that it is a case with a low tax effect. The Revenue indicated that it did not wish to proceed with the matter 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 also stated that the questions of law proposed may be kept open for consideration in an appropriate matter. No specific arguments from the assessee are recorded.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.901 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.901 of 2018 and C.M.P.No.21956 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.1941/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.901 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.901 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.901 of 2018 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr

T.C.A.No.901 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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