Dismissed¶23

Commissioner of Income Tax v. Sainulaptheen Katheeja Umma

Madras HC22 Sept 2025TCA/404/2023

Case brief

AI extract

What is this about?

Low tax effect dismissal; CBDT Circular No.05/2024 (15.03.2024); CBDT Circular No.09/2024 (17.09.2024); Section 260A Income Tax Act 1961; TCA No.404 of 2023; Madras High Court Division Bench (Chief Justice Manindra Mohan Shrivastava; Justice G. Arul Murugan); Revenue appeal v. assessee Sainulaptheen Katheeja Umma; ITAT Madras “B” Bench ITA No.264/Chny/2022; Assessment Year 2015-16; question of law kept open (counsel's submission); dismissed, no order as to costs; no merits adjudication.

What did the court decide?

The appeal stands dismissed, the Revenue having elected not to proceed in view of the low-tax-effect position and CBDT Circulars No.05/2024 and No.09/2024; there shall be no order as to costs. ¶23

Commissioner of Income Tax Vs Sainulaptheen Katheeja Umma — Income Tax | Madras HC (2025)

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TCA No.404 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 22.09.2025

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CORAM

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THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA,

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CHIEF JUSTICE

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AND

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THE HON'BLE MR.JUSTICE G.ARUL MURUGAN

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TCA No.404 of 2023

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Commissioner of Income Tax Madurai.

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.. Appellant

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-vs-

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Sainulaptheen Katheeja Umma .. Respondent

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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.

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For Appellant : Mr.V.Mahalingam Senior Standing Counsel for Mr.M.Swaminathan For Respondent : Mr.T.Vasudevan

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Page 1 of 4

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https://www.mhc.tn.gov.in/judis

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JUDGMENT

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(Delivered by the Hon'ble Chief Justice)

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TCA No.404 of 2023

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Heard learned counsel for the appellant/Revenue. Mr.Vasudevan, learned counsel, appears for the respondent/Assessee.

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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.

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In that view of the matter, the appeal stands dismissed. There shall be no order as to costs.

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(MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 22.09.2025 Index : Yes/No Neutral Citation : Yes/No sra

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Page 2 of 4

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https://www.mhc.tn.gov.in/judis

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TCA No.404 of 2023

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