M/S. Sivagami Holdings Pvt Ltd vs The Assistant Commissioner Of Income ...
2026 Latest Caselaw 364 Mad

Madras High Court

M/S. Sivagami Holdings Pvt Ltd vs The Assistant Commissioner Of Income ... on 22 January, 2026

Author: Anita Sumanth

Bench: Anita Sumanth

    2026:MHC:232


                                                                                             T.C.(A).No.654 of 2014


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 22.01.2026

                                                              CORAM :

                              THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                and
                            THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER
                                              KUMAR

                                                    T.C.(A).No.654 of 2014

                     M/s. Sivagami Holdings Pvt Ltd.,
                     202 (Old No. 742), Anna Salai,
                     Chennai – 600 002.
                                                                                                   .. Appellant

                                                                     vs

                     The Assistant Commissioner of Income Tax,
                     Company Circle – VI (3),
                     Chennai – 600 034.
                                                                                                 .. Respondent

                     Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal, Chennai ‘C’
                     Bench in ITA No.1486/Mds/2013 in C.O.No 143/Mds/2013 for AY 2006
                     – 07 dated 15.01.2014.

                                  For Appellant      :         Mr.A.S.Sriraman
                                                               for Mr.S.Sridhar

                                  For Respondent     :         Mrs.V.Pushpa,
                                                               Senior Standing Counsel
                                                               for Dr.S.Sathiya Narayanan
                                                               Senior Standing Counsel




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https://www.mhc.tn.gov.in/judis                    ( Uploaded on: 23/01/2026 01:03:03 pm )
                                                                                               T.C.(A).No.654 of 2014




                                                            JUDGMENT

(Delivered by Dr. ANITA SUMANTH, J.)

This tax case (appeal) relates to assessment year 2006 – 07.

2. Mr.Sriraman says that the appeal is not pursued as the assessee

has obtained substantive relief in the main appeal before the Income-Tax

Appellate Tribunal. The Revenue appeal as against the aforesaid order

has been dismissed on the ground of low tax effect.

3. Recording the aforesaid, this tax case (appeal) is closed

returning the substantial questions of law unanswered. No costs.

[A.S.M, J.] [M.S.K, J.] 22.01.2026 Index:Yes/No Neutral Citation:Yes ssm

To

1.The Assistant Commissioner of Income Tax, Company Circle – VI (3), Chennai – 600 034.

2.The Income Tax Appellate Tribunal, Chennai ‘C’ Bench, Chennai.

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 01:03:03 pm )

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm

22.01.2026

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 01:03:03 pm )