THE COMMISSIONER OF INCOME TAX vs. M/S.SIEMENS BUILDING TECH PVT

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TCA/914/2015HC Madras06 October 2026Bench: Honourable Dr.Justice ANITA SUMANTH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by the Department. The primary reason for dismissal was the monetary threshold stipulated in Circular No.9 of 2024 dated 17.09.2024. The Court noted that the tax effect in the assessment year under appeal (Rs.62,83,293/-) fell within the monetary limit prescribed by the said circular. Therefore, based on the Department's own monetary policy, the appeals were not to be pursued. The Court explicitly stated that the dismissal was on the basis of monetary policy, and no costs were awarded. No specific findings were made on the substantive issues of the assessment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Chennai, against an order of the Income Tax Appellate Tribunal (ITAT), Madras 'D' Bench, dated 27.06.2011. The appeals pertain to Assessment Year 2002-2003. The original assessment order was dated 29.03.2005, with a tax effect of Rs.62,83,293/-. The respondent assessee is M/s. Siemens Building Tech Pvt Ltd. The appeals were filed under Section 260-A of the Income Tax Act, 1961. The respondent assessee did not appear before the High Court.

What were the issues?

1. Whether the appeals filed by the Department are maintainable in light of the monetary threshold prescribed by Circular No.9 of 2024 dated 17.09.2024? (Question of law) The Department argued that the appeals should be heard on merits. The respondent assessee did not present any arguments as they did not appear. The judgment does not record any specific arguments from the Department regarding the substantive issues of the assessment, focusing instead on the procedural aspect of the monetary limit.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TCA No. 914 of 2015 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 914 of 2015 CNR:{HCMA010525452015} and TCA No. 915 of 2015 The Commissioner Of Income Tax Chennai ..Appellant(s) Vs M/s.Siemens Building Tech Pvt Ltd, No. 22, Eldams Rd, Teynampet, Chennai 18 ..Respondent(s) TCA No. 915 of 2015 CNR:{HCMA010525492015} The Commissioner Of Income Tax Chennai ..Appellant(s) Vs M/s.Siemens Building Tech Pvt Ltd, No. 22, Eldams Rd, Teynampet, Chennai 18 ..Respondent(s) Prayer in TCA.No.914 & 915/2015: Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, Madras ‘D’ Bench, Chennai dated 27.06.2011 passed in I.T.A.57/Mds/2011 and CO.No.27/Mds.2011 in ITA.57/Mds/2011. https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/10/2026 05:16:56 pm ) TCA No. 914 of 2015 __________ Page2 of 3 TCA Nos. 914 & 915 of 2015 For Appellant(s): Mr.D.Prabhu Mukunth Arunkumar Standing Counsel For Respondent(s): No appearance COMMON JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth J.) These are two appeals of the Department for Assessment Year 2002- 2003, challenging an order of Income Tax Appellate Tribunal, dated 27.06.2011. 2. The order of assessment relating to Assessment Year 2002-03 is dated 29.03.2005 where the tax effect is Rs.62,83,293/-. As this amount falls within the monetary threshold prescribed under Circular No.9 of 2024 dated 17.09.2024, we dismiss these Appeals on the basis of monetary policy. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VSI https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/10/2026 05:16:56 pm ) TCA No. 914 of 2015 __________ Page3 of 3 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. vsi TCA No. 914 of 2015 and TCA No. 915 of 2015 06-10-2026 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/10/2026 05:16:56 pm )

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