INCOME TAX OFFICER, TDS WARD, SALEM, SALEM vs. COMMISSIONER ATTUR MUNICIPALITY, SALEM

ITA 3737/CHNY/2025Status: DisposedITAT Chennai13 July 2026AY 2024-25Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY.S (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue's appeals were not maintainable due to low tax effect. The CBDT Circular No.09/2024 sets a monetary limit of Rs.60 lakhs for filing appeals. The tax effect in these cases was below this limit.

What were the facts?

The appeals were filed by the Revenue against separate orders of the CIT(A) concerning AYs 2023-24 and 2024-25. The Assessing Officer had treated the assessee as being in default for not deducting TDS on interest paid to M/s TUFIDCO, a nodal agency of the State Government. The CIT(A) deleted the addition, holding that no TDS was required on payments to government entities.

What were the issues?

Whether the Revenue's appeals are maintainable on grounds of low tax effect as per CBDT Circular No.09/2024.

Which sections of the Income-tax Act were involved?

Section 194A,Section 201(1),Section 201(1A),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

Hearing: 18.02.2026Pronounced: 27.02.2026

PER PADMAVATHY.S, A.M: These appeals by the revenue are against separate orders of the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-2, Kolkata, (in short "FAA") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") all dated 04.11.2025 for Assessment Year (AY) 2023-24 and dated 31.10.2025 for AY 2024-25. The impugned order is emanating from the order passed u/s.201(1)/(1A) passed by the Assessing Offic

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 194A

All 1,500 judgments and leading authorities on Section 194A →

Recent GST High Court judgments

Search GST case law →