Commissioner of Income Tax vs. Shri. Mohamed Dawood Sultan Abdul Kader

TCA/98/2023HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that the Revenue's counsel fairly submitted that the case had a low tax effect. In view of Circular No.05/2024 and Circular No.09/2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, the appellant/Revenue did not wish to proceed with the matter. Consequently, the appeal was dismissed. The Tribunal also stated that the questions of law proposed may be kept open for consideration in an appropriate matter. No order as to costs was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Circle 2, Trichy (the Revenue) against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 28.10.2022 in ITA No.25/Chny/2021. The respondent in the appeal is Mohamed Dawood Sultan Abdul Kader. The appeal was filed under Section 260A of the Income-tax Act, 1961. The Revenue's counsel submitted that the case has a low tax effect and, in view of Circular No.05/2024 and Circular No.09/2024, the Revenue did not wish to proceed with the matter.

What were the issues?

1. Whether the appeal raises substantial questions of law for consideration under Section 260A of the Income-tax Act, 1961. Assessee's arguments: Not recorded. Revenue's arguments: The Revenue's counsel submitted that the case has a low tax effect and, in view of the CBDT Circulars No.05/2024 and 09/2024, the Revenue does 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.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.98 of 2023 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.98 of 2023 The Commissioner of Income Tax Circle 2 Trichy Appellant Vs Mohamed Dawood Sultan Abdul Kader Kolikalpalayam Thiruvarur Tamilnadu-610 001 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 28.10.2022 in ITA No.25/Chny/2021. 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 04:41:12 pm ) T.C.A.No.98 of 2023 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. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

12.09.2025 Index : Yes/No Neutral Citation : Yes/No bbr To: ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:12 pm ) T.C.A.No.98 of 2023 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Trichy 3. The Assistant Commissioner of Income Tax, Circle 1, Thanjavur. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:12 pm ) T.C.A.No.98 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr

T.C.A.No.98 of 2023

12.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:41:12 pm )

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