Dismissed¶39

Commisisoner of Incom Tax v. Shri Harshad v Doshi (Died)

Madras HC17 Apr 2026TCA/992/2010

Case brief

AI extract

What is this about?

Madras High Court common judgment dated 17-04-2026 (Dr. G. Jayachandran J. and R. Sakthivel J.) dismissing TCA Nos. 992 of 2010 and 612 of 2014 as withdrawn on account of low tax effect below the CBDT monetary limit (Circular No. 5 of 2024 amended by Circular No. 9 of 2024); Commissioner of Income Tax, Chennai v. LRs of Harshad V Doshi (R2-R5: Yasumathi H Doshi, Nisha Paresh Vora, Mehul H Doshi, Jiga H Doshi) and CIT v. T.Chitty Babu; appeals under Section 260A of the Income-Tax Act, 1961 against ITAT orders ITA No.1367/Mds/09 (23.04.2010) and ITA No.934/Mds/2010 (19.09.2011); advocates: T.Ravi Kumar (Senior Standing Counsel), R.Sivaraman, A.S.Sriraman; no costs; no precedents cited.

What did the court decide?

None; the appeals were dismissed as withdrawn with no costs. ¶39

Commisisoner of Incom Tax Vs Shri Harshad v Doshi (Died) — Income Tax | Madras HC (2026)

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TCA No. 992 of 2010

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 17-04-2026

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CORAM

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THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND

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THE HON'BLE MR.JUSTICE R.SAKTHIVEL

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Tax Case Appeal Nos. 992 of 2010 and 612 of 2014

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Commissioner of Income Tax, Chennai

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..Appellant

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Shri Harshad V Doshi (died)

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Yasumathi H Doshi W/o.Harshad V Doshi

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Nisha Paresh Vora D/o.Harshad V Doshi

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Mehul H Doshi S/o. Harshad V Doshi

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Jiga H Doshi S/o.Harshad V Doshi

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[R1 Died, RR2 To R5 are brought on record as LRs of deceased first respondent viz, Harshad V Doshi, vide order of Court dated 07/11/2022, made in CMP.No.18889/2022 in T.C.A.No.992 of 2010 (SVNJ and CSNJ)]

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..Respondents

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TCA No. 612 of 2014

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The Commissioner of Income Tax, Chennai.

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..Appellant

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__________ Page1 of 4

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

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TCA No. 992 of 2010

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T.Chitty Babu 46-g Square, Old Mahabalipuram Road, Kandanchavady Ch 33

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..Respondent

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PRAYER in TCA.No.992/2010: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, “D” Bench, Chennai dated 23.04.2010 in ITA No.1367/Mds/09.

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PRAYER in TCA.No.612/2014: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, “A” Bench, Chennai dated 19.09.2011 in ITA No.934/Mds/2010.

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For Appellant:	Mr.T.Ravi Kumar [in both cases] Senior Standing Counsel
For Respondents:	Mr.R.Sivaraman [in TCA.No.992/2010] For R2 to R5
	Mr.A.S.Sriraman [in TCA.No.612/2014]

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COMMON JUDGMENT

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(Judgment of the Court was delivered by Dr.G.Jayachandran J.)

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When these Tax Case Appeals were taken up for hearing, the learned

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Standing Counsel appearing for the Appellant-Department filed a Memo stating that the tax effect involved in these appeals is less than the monetary limit as prescribed by the Central Board of Direct Taxes (CBDT) vide Circular No. 5 of 2024 as amended by Circular No. 9 of 2024.

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__________ Page2 of 4

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

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TCA No. 992 of 2010

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2. The learned counsel for the appellant, therefore, seeks permission

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of this Court to withdraw these appeals on account of low tax effect.

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3. In view of the Memo filed and the submissions made by the learned Standing Counsel for the Department, these Tax Case Appeals are dismissed as withdrawn. No costs.

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(G.J.,J.) (R.S.V.,J.) 17-04-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

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rpl

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The Commissioner of Income Tax, Chennai.

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__________ Page3 of 4

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