T.C.A.No.386 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN T.C.A.No.386 of 2022 The Commissioner of Income Tax Circle 1, Trichy Appellant Vs R.Geetha No.2/29, Kulavalipettai Alangudi Pudukottai-622 301 Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 12.8.2022 in ITA No.982/Mds/2020. For Appellant: Mr.V.Mahalingam Sr. Standing Counsel For Respondent: No appearance ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.386 of 2022 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. 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 questions of law may be kept open for consideration in the appropriate matter. 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 19.08.2025 Index : Yes/No Neutral Citation : Yes/No bbr ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.386 of 2022 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “A” Bench, Chennai. 2. The The Commissioner of Income Tax (Appeals 1). Trichy. 3. The Deputy Commissioner of Income Tax, Circle 1(1), Trichy. ____________ https://www.mhc.tn.gov.in/judis T.C.A.No.386 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr TCA No.386 of 2022 19.08.2025 ____________ https://www.mhc.tn.gov.in/judis