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2025 DAILYLAW 23374 (MAD)

DEPUTY COMMISSIONER OF INCOME TAX v. R STAHL PRIVATE LIMITED

TCA/73/2024 · 2025-06-17

Sunder Mohan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TCA No.73 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.73 of 2024 The Deputy Commissioner of Income Tax Corporate Circle-5(2), Main Building, 4th Floor, M.G.Road, Nungambakkam, Chennai - 600 034. Appellant Vs R Stahl Private Limited Plot No.5, Malrosapuram Main Road, Sengundram Koil, Malrosapuram, Post, Kancheepuram District-603 204. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 26.08.2022 in ITA No.55/Chny/2018. For Appellant: Ms.V.Pushpa __________ https://www.mhc.tn.gov.in/judis TCA No.73 of 2024 For Respondent: Mr.R.Venkatanarayanan for M/s. Subbaraya Aiyar Padmanaban JUDGMENT (Delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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. Counsel says that she has instructions, therefore, to withdraw the appeal. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025 Index : Yes/No Neutral Citation : Yes/No __________ https://www.mhc.tn.gov.in/judis TCA No.73 of 2024 sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai. 2. The Assistant Commissioner of Income Tax, Corporate Circle-5(2), Chennai. __________ https://www.mhc.tn.gov.in/judis TCA No.73 of 2024 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi) TCA No.73 of 2024 17.06.2025 __________ https://www.mhc.tn.gov.in/judis