TCA No. 1274 of 2009 __________ Page1 of 3 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. 1274 of 2009 The Commissioner of Income Tax VIII, Chennai. ..Appellant Vs M/s. B.B.K.Leathers Privatw Ltd., 20/38, Anna Avenue, Ranipet Vellore District. ..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.88/Mds/2008 for the Assessment Year 1999- 2000. For Appellant: For Respondent: Mr.S.Rajesh Junior Standing Counsel (IT) for Mr.J.Narayanaswamy 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 https://www.mhc.tn.gov.in/judis TCA No. 1274 of 2009 __________ Page2 of 3 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 3/4 Speaking/Non-speaking order Neutral Citation: Yes/No rpl https://www.mhc.tn.gov.in/judis TCA No. 1274 of 2009 __________ Page3 of 3 DR.G.JAYACHANDRAN, J. AND SHAMIM AHMED, J. rpl TCA No. 1274 of 2009 12-03-2026 3/4 https://www.mhc.tn.gov.in/judis