Dismissed¶38

Commissioner of Income Tax v. Shri.C.Kathirvel

Madras HC10 Dec 2025TCA/491/2014

Case brief

AI extract

What is this about?

CIT Chennai v C. Kathirvel / C. Bhagavathy Velan / N.V.K. Velan / Anusuya Rayvathi; T.C.(A) Nos. 491-496 of 2014 + M.P.Nos.1 of 2014; Madras HC Division Bench (Anita Sumanth J. - author, Mumineni Sudheer Kumar J.), 10.12.2025; Neutral Citation 2025:MHC:2830; Section 260A, Income-Tax Act, 1961; impugned: ITAT Madras 'B' Bench orders dated 29.1.2013 in ITA Nos. 1300-1303, 1335, 1337/Mds/2012; AY 2006-07; dismissed as withdrawn - low tax effect per Circular No.9 of 2024 dated 17.09.2024; questions of law left open; no costs; connected MPs closed; no merits decided.

What did the court decide?

Appeals dismissed as withdrawn at the Department's request (low tax effect, Circular No.9 of 2024 dated 17.09.2024); questions of law left open to be decided in an appropriate matter; no costs awarded; connected miscellaneous petitions closed. ¶38

Commissioner of Income Tax Vs Shri.C.Kathirvel — Income Tax | Madras HC (2025)

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2025:MHC:2830

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T.C.(A).No. 491 of 2014 etc batch

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 10.12.2025

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH

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and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

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T.C.(A) Nos. 491, 492, 493, 494, 495 & 496 of 2014 and M.P.Nos.1,1,1,1,1 & 1 of 2014

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The Commissioner of Income Tax, Chennai

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.. Appellant in all appeals

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Shri C.Kathirvel, No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

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.. Respondent in T.C.A.Nos.491, 495/14

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Smt.C.Bhagavathy Velan No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

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.. Respondent in TCA No.492/14

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Shri N.V.K.Velan No.204/175, Flat No.21, Choolaimedu High Road, Choolaimedu, Chennai.

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.. Respondent in TCA No.493, 496/14

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Smt. Anusuya Rayvathi No.204/175, Flat No.21, Choolaimedu High Road,

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1/4

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

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T.C.(A).No. 491 of 2014 etc batch

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Choolaimedu, Chennai.

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.. Respondent in TCA No.494/14

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Prayer in TCA No.491 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1300/Mds/2012.

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Prayer in TCA No.492 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1301/Mds/2012.

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Prayer in TCA No.493 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1302/Mds/2012.

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Prayer in TCA No.494 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1303/Mds/2012.

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Prayer in TCA No.495 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1335/Mds/2012.

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Prayer in TCA No.496 of 2014 : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘B’ Bench, dated 29.1.2013 in ITA No. 1337/Mds/2012.

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For Appellant : Dr.S.Sathiya Narayanan Senior Standing Counsel (in all appeals) For Respondent : Mr.R.Vijaya Raghavan for M/s. Subbaraya Aiyar Padmanabhan (in all appeals)

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2/4

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

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T.C.(A).No. 491 of 2014 etc batch

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COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)

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Dr.S.Sathiya Narayanan, learned Senior Standing Counsel,

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appearing for the appellant / Department would submit that the IncomeTax Department does not wish to pursue these appeals qua assessment year 2006 – 07 and seeks withdrawal of the same on account of low tax

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effect, per Circular bearing No.9 of 2024 dated 17.09.2024.

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Recording the aforesaid submissions, these tax case appeals are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. Connected miscellaneous petitions are closed.

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[A.S.M, J.] [M.S.K, J.] 10.12.2025

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Index:Yes/No Neutral Citation:Yes ssm

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The Income Tax Appellate Tribunal ‘B’ Bench, Madras.

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3/4

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

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