Commissioner Of Income Tax vs. M/s.Amec Foster Wheeler (Holdings) Ltd.,

PDF · subscribers
TCA/93/2025HC Madras12 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant (Revenue) stated that the monetary limit involved in the appeal was below the threshold prescribed by Circular No. 09/2024, dated 17.09.2024. Consequently, the counsel for the Revenue informed the Court that they had instructions to withdraw the appeal. The Court was also informed that the withdrawal was based solely on the monetary limit and did not involve conceding the Department's position. The High Court, therefore, dismissed the appeal as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn, with no order as to costs, and consequently, the interim applications were closed.

What were the facts?

The Commissioner of Income Tax (International Taxation), Chennai, is the appellant, and M/s. Amec Foster Wheeler (Holdings) Ltd. is the respondent assessee. The appeal is filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), "D" Bench, Chennai, dated 22.12.2023 in IT(TP)A No.15/Chny/2023. The appeal concerns assessment year(s) not explicitly stated in the provided text. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute is not specified.

What were the issues?

1. Whether the appeal, filed by the Revenue, is maintainable in light of the monetary limit prescribed by CBDT Circular No. 09/2024 dated 17.09.2024. This is a question of law. Contentions: Assessee: No arguments are recorded for the assessee in the provided text. Revenue: The appellant (Revenue) stated that the monetary limit involved in this appeal is below the prescribed limit in Circular No. 09/2024, dated 17.09.2024, and therefore, has instructions to withdraw the appeal. The withdrawal is stated to be solely due to the monetary limit and without conceding the stand of the Department.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.93 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.93 of 2025 and CMP Nos.13241 and 13242 of 2025 Commissioner of Income Tax International Taxation Chennai - 600 034. Appellant Vs M/s.Amec Foster Wheeler (Holdings) Ltd., 6th Floor Zenith Building Ascendas IT Park CSIR Road Taramani Chennai-600 013 PAN: AABCF 2821N Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 22.12.2023 in IT(TP) A No.15/Chny/2023. __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.93 of 2025 For Appellant: Mr.R.Karthik Ranganathan Sr. Standing Counsel For Respondent: Mr.N.V.Balaji JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Karthik states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. Counsel says that he 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. __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.93 of 2025 Appeal stands dismissed as withdrawn. There shall be no order as to costs. Consequently, interim applications are closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)

12.06.2025 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal “D” Bench, Chennai. 2. The Commissioner of Income Tax International Taxation Chennai-600 034 3. The Deputy Commissioner of Income Tax International Taxation 1(1) Chennai __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm ) TCA No.93 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.93 of 2025

12.06.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/06/2025 04:56:42 pm )

Recent GST High Court judgments

Search GST case law →