T.C.A.No.895 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.895 of 2018 The Commissioner of Income Tax Circle 1 Tirunelveli Appellant Vs V.Sisvasubramanian Prop: Santhi Sweets Tirunelveli Junction Respondent PRAYER : Appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 31.5.2018 in ITA No.1939/Chny/2017. For Appellant: M/s.V.Mahalingam P.E.R.Mangala Suvigaran Standing Counsel ______________ p. 2 T.C.A.No.895 of 2018 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. 2. At the outset, learned counsel for the Revenue fairly submits that it is a case having low tax effect. Therefore, in view of the Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, the appellant/Revenue does not wish to proceed with the matter, though the questions of law proposed may be kept open for consideration in the appropriate matter. 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 12.09.2025 Index : Yes/No Neutral Citation : Yes/No bbr ______________ p. 3 T.C.A.No.895 of 2018 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Chennai-34. 3. The Assistant Commissioner of Income Tax, Central Circle-II, Madurai. ______________ p. 4 T.C.A.No.895 of 2018 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr T.C.A.No.895 of 2018 12.09.2025 ______________