The Commissioner Of Income Tax vs M/S.Wheels India Ltd
2025 Latest Caselaw 667 Mad

Madras High Court

The Commissioner Of Income Tax vs M/S.Wheels India Ltd on 1 July, 2025

                                                                                                  TCA No.90 of 2016

                                   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.90 of 2016


                     The Commissioner of Income Tax,
                     Chennai.                                                           .. Appellant

                                                                 -vs-

                     M/s.Wheels India Ltd.,
                     Padi, Chennai 600 050.                                             .. Respondent


                     Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961,
                     against the order dated 30.04.2014 passed in I.T.A.No.364/Mds/2013 on
                     the file of the Income Tax Appellate Tribunal, Madras “B” Bench, for the
                     Assessment Year 2008-09.


                     For Appellant              :         Ms.V.Pushpa
                                                          Standing Counsel

                     For Respondent             :         Mr.R.Vijayaraghavan
                                                          for M/s.Subbaraya Aiyar and Padmanabhan

                                                             *****


                     Page 1 of 4




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                                                                                                TCA No.90 of 2016



                                                              JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice)

Ms.Pushpa states that the monetary limit involved in this appeal is

below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-

JC, dated 02.11.2023. Counsel says that she 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.

3. The appeal is 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
                     sra








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                     To

1.The Commissioner of Income Tax, Chennai.

2.The Income Tax Appellate Tribunal, Madras “B” Bench

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2025 12:21:25 pm )

The Hon'ble Chief Justice and Sunder Mohan, J.

(sra)

01.07.2025

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