Revenue's tax case appeals against Tribunal orders were dismissed as withdrawn, the tax effect falling below CBDT Circular Nos. 5 and 9 of 2024 thresholds; connected miscellaneous petitions closed without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
TCA Nos. 870 and 871 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17-04-2026
CORAM
THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND
THE HON'BLE MR.JUSTICE R.SAKTHIVEL
Tax Case Appeal Nos. 870 and 871 of 2008
and
M.P.Nos.1 & 1 of 2008
The Commissioner of Income Tax Central -III, Madras.
..Petitioner
Vs
D.Subbiah
..Respondent
TC No. 871 of 2008
The Commissioner of Income Tax Central -III, Madras
..Petitioner
Vs
D.Vasanthakrishnan
..Respondent
COMMON PRAYER: Tax Case (Appeals) are filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, “D” Bench, Chennai dated 31.05.2007 passed in I.T.(SS).A.No.48/Mds/2005.
For Appellant: Mr.V.Mahalingam [in both cases] Senior Standing Counsel
For Respondent:
Ms.Avantika.B for
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TCA Nos. 870 and 871 of 2008
Mr.Niranjan Rajagopal [in both cases]
COMMON JUDGMENT
(Judgment of the Court was delivered by Dr.G.Jayachandran J.)
It is represented by the learned Standing Counsel appearing for the Revenue that the tax involved in these appeals falls within the monetary threshold limits prescribed under Circular Nos. 5 and 9 of 2024. Hence, the Department seeks permission of this Court to withdraw these appeals on account of low tax effect.
2. In view of the submissions made and the circular issued by the Central Board of Direct Taxes (CBDT), these Tax Case Appeals stand dismissed as withdrawn, without prejudice to the rights of the Revenue to pursue the substantial questions of law involved herein in any other appropriate case. No costs. Consequently, the connected Miscellaneous Petitions are closed.
(G.J.,J.) (R.S.V.,J.) 17-04-2026 Index: Yes/No 1/2 Speaking/Non-speaking order Neutral Citation: Yes/No
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TCA Nos. 870 and 871 of 2008
DR.G.JAYACHANDRAN J. and R.SAKTHIVEL J.
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Tax Case Appeal Nos. 870 and 871 of 2008 and M.P.Nos.1 & 1 of 2008
17-04-2026 1/2
__________ Page3 of 3
1 provisions across 1 enactments
The Commissioner of Income Tax Central-III, Madras
D.Subbiah
D.Vasanthakrishnan
G. Jayachandran
R. Sakthivel
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
