TCA No. 576 of 2009 __________ Page1 of 3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-04-2026 CORAM THE HON'BLE Dr.JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE R.SAKTHIVEL TCA No. 576 of 2009 and M.P.No.1 of 2009 -- The Commissioner Of Income Tax Pondicherry. ..Appellant Vs. Shri R.V.Ravi Kumar No.17, Kamaraj Salai Pondicherry. ..Respondent(s) For Appellant : Dr.S.Sathiyanarayanan, Senior Standing Counsel For Respondent : No appearance JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) This appeal is filed by the Revenue. The disputed tax is below Rs.2 crores and therefore, in the light of the CBDT Circular No.9 of 2024, dated 17.09.2024, this appeal is withdrawn. In the result, this appeal stands dismissed https://www.mhc.tn.gov.in/judis TCA No. 576 of 2009 __________ Page2 of 3 as withdrawn, leaving the question of law open to be decided in the appropriate case. There shall be no order as to costs. Consequently, the Miscellaneous Petition is closed. (G.J.,J.) (R.S.V.,J.) 16-04-2026 cs To 1. The Commissioner of Income Tax, Pondicherry. 2. The Registrar, Income Tax Appellate Tribunal, “C” Bench, Chennai. https://www.mhc.tn.gov.in/judis TCA No. 576 of 2009 __________ Page3 of 3 Dr.G.JAYACHANDRAN, J and R.SAKTHIVEL, J cs TCA No. 576 of 2009 16-04-2026 https://www.mhc.tn.gov.in/judis