TCA No. 1272 of 2009 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12-03-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED TCA No. 1272 of 2009 The Commissioner of Income Tax VIII, Chennai. ..Appellant Vs M/s. Prince Prime Tanners Private Ltd., 60, Sidco Industrial Estate, Sipcot, Ranipet, Vellore Dist. ..Respondent PRAYER: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, “C” Bench, Chennai in ITA No.115/Mds/2008 for the Assessment Year 2003-04. For Appellant: For Respondent: Mrs.V.Pushpa, Senior Standing Counsel (IT) Mr.Philip George JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) As the disputed tax amount is below the threshold limit prescribed under Circular Nos. 5 and 9 of 2024, this Tax Case Appeal filed by the Department stands dismissed. (G.J.,J.) (S.S.A.,J.) 12-03-2026 Index: Yes/No 1/4 Speaking/Non-speaking order Neutral Citation: Yes/No rpl https://www.mhc.tn.gov.in/judis TCA No. 1272 of 2009 __________ Page2 of 2 DR.G.JAYACHANDRAN, J. and SHAMIM AHMED, J. rpl TCA No. 1272 of 2009 12-03-2026 1/4 https://www.mhc.tn.gov.in/judis