TCA No. 191 of 2015 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED TCA Nos. 191 to 195 of 2015 The Commissioner Of Income Tax Chennai ..Appellant-All TCAs Vs 1.M/s.Shriram Capital Ltd Seubsequently Known As Shriram Financial Services Holdings Pvt Ltd, Mookambika Complex 4, Lady Desika Rd, Mylapore Ch 4 ..Respondent-TCA.191 of 2015 2. M/s.Shriram Capital Trust P Ltd, 4, Mookambika Complex , Lady Desika Rd, Mylapore Ch 4 ..Respondent-TCA.192 to 195 of 2015 For Appellant(s): Mr..J.Narayanaswamy For Respondent(s): Mr.R.Sivaraman Judgment (Judgment of the Court was delivered by Dr.G.Jayachandran J.) 1. The Revenue has filed these Appeals, being aggrieved by the orders, dated 24.06.2011, passed by the Income Tax Appellate Tribunal, Chennai, in https://www.mhc.tn.gov.in/judis TCA No. 191 of 2015 __________ Page2 of 4 ITA.Nos.1513/Mds/2010, 1514/Mds/2010, 1515/Mds/ 2010, 1516/Mds/ 2010 and 1517/Mds/2010, respectively. 2. The assessee, who is the Respondent, has filed a memo, stating that the disputed tax is below the monetary limit for preferring further appeal, as per the Circular No.9/2024 (F.No.279/Misc./M-74/2024-ITJ and in view of the said circular, these appeals are not sustainable. 3. On instructions, the learned Standing Counsel for the Appellant Department states that the Department is not interested in pursuing the appeals further. 4. In view of the said Circular and the submissions of the learned Standing Counsel for the Appellant, recording the same, these Appeals are disposed of. However, the substantial question of law raised in these appeals is left open. There is no order as to costs. (G.J.,J.) (S.S.A.,J.) 04-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRCM https://www.mhc.tn.gov.in/judis TCA No. 191 of 2015 __________ Page3 of 4 DR.G.JAYACHANDRAN J. AND SHAMIM AHMED J. SRCM TCA No. 191 of 2015 AND TCA NO. 195 OF 2015,TCA NO. 194 OF 2015,TCA NO. 192 OF 2015,TCA NO. 193 OF 2015 04-03-2026 https://www.mhc.tn.gov.in/judis TCA No. 191 of 2015 __________ Page4 of 4 TCA No. 191 of 2015 To M/s.Shriram Capital Ltd Seubsequently Known As Shriram Financial Services Holdings Pvt Ltd, Mookambika Complex 4, Lady Desika Rd, Mylapore Ch 4 TCA No. 195 of 2015 To M/s.Shriram Capital Trust P Ltd, 4, Mookambika Complex , Lady Desika Rd, Mylapore Ch 4 TCA No. 194 of 2015 To M/s.Shriram Capital Trust P Ltd, 4, Mookambika Complex , Lady Desika Rd, Mylapore Ch 4 TCA No. 192 of 2015 To M/s.Shriram Capital Trust P Ltd, 4, Mookambika Complex , Lady Desika Rd, Mylapore Ch 4 TCA No. 193 of 2015 To M/s.Shriram Capital Trust P Ltd, No.4, Mookambika Complex , Lady Desika Rd, Mylapore Ch 4 https://www.mhc.tn.gov.in/judis