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2025 DAILYLAW 54940 (MAD)

PRINCIPAL COMMISSIONER OF v. M/S. S.P. MANI AND MOHANDAIRY

TCA/419/2018 · 2025-07-01

Sunder Mohan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TCA No.419 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.419 of 2018 The Principal Commissioner of Income Tax-2 No.63, Race Course Road, Coimbatore. Appellant Vs S.P.Mani and Mohan Dairy, 84, Jeevanantham Street, Kollampalayam, Erode-638 002 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 26.7.2017 in CO No.175/Mds/2016. For Appellant: Mr.Karthik Ranganathan Senior Standing Counsel __________ https://www.mhc.tn.gov.in/judis TCA No.419 of 2018 For Respondent: Mr.C.Subramanian JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Karthik Ranganathan 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 he 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 Appeal stands dismissed as withdrawn.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.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No sasi __________ https://www.mhc.tn.gov.in/judis TCA No.419 of 2018 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-3, Coimbatore. 3. The Assistant Commissioner of Income-Tax Circle-1 Erode-638 001. __________ https://www.mhc.tn.gov.in/judis TCA No.419 of 2018 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi) TCA No.419 of 2018 01.07.2025 __________ https://www.mhc.tn.gov.in/judis