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2025 DAILYLAW 51674 (MAD)

THE COMMISSIONER OF INCOME TAX v. THE RAILWAY EMPLOYEES CO-OP CREDIT SOCEITY LTD.,

TCA/398/2021 · 2025-06-10

Sunder Mohan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TCA Nos.398 to 400 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.398 to 400 of 2021 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Railway Employees Coop Credit Society Ltd., PB No.259/LB, Ashok Vihar Complex, Old Zoo Road, Near Central Railway Station, Chennai 600 003 PAN AADAT7303F : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “C” Bench Chennai dated 02.01.2019 in ITA.No.1136/Chny/2018, ITA.No.1137/Chny/2018 and ITA.No.1138/Chny/2018 For Appellant : Ms.R.Hemalatha, Senior Standing Counsel For Respondent : Mr.G.Baskar https://www.mhc.tn.gov.in/judis TCA Nos.398 to 400 of 2021 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Hemalatha states that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that she has instructions, therefore, to withdraw the appeals. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The Appeals are dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 10.06.2025 Index : Yes/No Neutral Citation : Yes/No tar https://www.mhc.tn.gov.in/judis TCA Nos.398 to 400 of 2021 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “C” Bench Chennai https://www.mhc.tn.gov.in/judis TCA Nos.398 to 400 of 2021 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA Nos.398 to 400 of 2021 10.06.2025 https://www.mhc.tn.gov.in/judis