The Principal Commissioner Of vs S.P.Mani And Mohan Dairy
2025 Latest Caselaw 666 Mad

Madras High Court

The Principal Commissioner Of vs S.P.Mani And Mohan Dairy on 1 July, 2025

                                                                                                TCA No.418 of 2018

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED:         01.07.2025

                                                            CORAM :

                                    THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                AND
                                     THE HON'BLE MR.JUSTICE SUNDER MOHAN

                                                    TCA No.418 of 2018


                     The Principal Commissioner of
                     Income Tax-2
                     No.63, Race Course Road,
                     Coimbatore.

                                                                                        Appellant

                                                                  Vs

                     S.P.Mani and Mohan Dairy,
                     84, Jeevanantham Street,
                     Kollampalayam,
                     Erode-638 002
                                                                                        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 26.7.2017 in ITA No.3053/Mds/2016.

                                   For Appellant:          Mr.Karthik Ranganathan
                                                           Senior Standing Counsel


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                                                                                            TCA No.418 of 2018

                                       For Respondent:         Mr.C.Subramanian


                                                           JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Mr.Karthik Ranganathan 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.

Appeal stands dismissed as withdrawn. There shall be no order as to

costs.

                                                (K.R.SHRIRAM, CJ.)                     (SUNDER MOHAN, J.)
                                                                              01.07.2025

                     Index        :           Yes/No
                     Neutral Citation         :    Yes/No
                     sasi


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                     To:

                     1. The Assistant Registrar

Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Appeals)-3, Coimbatore.

3. The Assistant Commissioner of Income-Tax Circle-1 Erode-638 001.

__________

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THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J.

(sasi)

01.07.2025

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