The Commissioner Of Income Tax vs M/S.Dalmia Cement (Bharat) Limited
2025 Latest Caselaw 817 Mad

Madras High Court

The Commissioner Of Income Tax vs M/S.Dalmia Cement (Bharat) Limited on 8 July, 2025

                                                                                                      TCA No.223 of 2022

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 08.07.2025

                                                                  CORAM

                                           THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                     AND
                                            THE HON'BLE MR.JUSTICE SUNDER MOHAN
                                                         TCA No.223 of 2022


                     The Commissioner of Income Tax,
                     Circle I
                     Thiruchirapalli                                                         : Appellant

                                  versus

                     M/s.Dalmia Cement (Bharat) Limited
                     Dalmia Puram 621 651
                     PAN AADCA 9414 C                                                        : Respondent



                     Prayer: Appeal filed against the order of the Income Tax Appellate
                     Tribunal,         Madras     “C”      Bench,         Chennai,           dated   31.01.2022      in
                     I.T.A.596/Chny/2018.



                     For Appellant                   :         Mr.J.Narayanasamy,
                                                               Senior Standing Counsel

                     For Respondent                  :         Mr.N.V.Balaji



                     Page 1 of 4




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                                                                                               TCA No.223 of 2022




                                                              JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Mr.Narayanasamy 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.

3. The appeal is dismissed as withdrawn. There shall be no order as

to costs.

                                                   (K.R.SHRIRAM, CJ.)                      (SUNDER MOHAN, J.)
                                                                                  08.07.2025
                     Index                    : Yes/No
                     Neutral Citation         : Yes/No
                     tar






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                     To

1.The Commissioner of Income Tax, Circle I, Thiruchirapalli

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

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

(tar)

08.07.2025

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