TCA No.404 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN TCA No.404 of 2023 Commissioner of Income Tax Madurai. .. Appellant -vs- Sainulaptheen Katheeja Umma .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 15.02.2023 passed in ITA No.264/Chny/2022 on the file of the Income Tax Appellate Tribunal, Madras “B” Bench, Chennai, for the Assessment Year 2015-16. For Appellant : Mr.V.Mahalingam Senior Standing Counsel for Mr.M.Swaminathan For Respondent : Mr.T.Vasudevan https://www.mhc.tn.gov.in/judis TCA No.404 of 2023 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. Mr.Vasudevan, learned counsel, appears for the respondent/Assessee. 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 question of law may be kept open for consideration in the appropriate matter. 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.) 22.09.2025 Index : Yes/No Neutral Citation : Yes/No sra https://www.mhc.tn.gov.in/judis TCA No.404 of 2023 To 1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. 2. The Commissioner of Income Tax, Madurai. https://www.mhc.tn.gov.in/judis TCA No.404 of 2023 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN , J. (sra) TCA No.404 of 2023 22.09.2025 https://www.mhc.tn.gov.in/judis