Research › Search › Judgment

Madras High Court · body

2025 DAILYLAW 60828 (MAD)

COMMISSIONER OF INCOME TAX v. M/S SHRIRAM CAPITAL LTD

TCA/161/2014 · 2025-06-19

Sunder Mohan

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

TCA Nos.161 to 163 of 2014 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.161 to 163 of 2014 The Commissioner of Income Tax, Chennai. : Appellant in all TCAs. versus M/s.Shriram Capital Ltd., Formerly Known as Shriram Financial Services Holding Pvt. Ltd., 123, Angappa Naicken Street, Chennai 600 001. : Respondent in all TCAs. Prayer: Appeals filed against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 04.02.2023 in ITA Nos.638/Mds/2013, 639/Mds/2013 and 638/Mds/2013, 640/Mds/2013. For Appellant : Mr.J.Narayanasamy, Senior Standing counsel For Respondent : Mr.R.Sivaraman p. 2 TCA Nos.161 to 163 of 2014 COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Narayanaswamy 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 he 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 The Appeals are dismissed as withdrawn.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.) 19.06.2025 Index : Yes/No Neutral Citation : Yes/No tar p. 3 TCA Nos.161 to 163 of 2014 To 1. The Commissioner of Income Tax, Chennai. 2. The Income Tax Appellate Tribunal, Madras “B” Bench p. 4 TCA Nos.161 to 163 of 2014 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN , J. (tar) TCA Nos.161 to 163 of 2014 19.06.2025