THE COMMISSIONER OF INCOME TAX v. VIJAYAKUMAR GANHAR
Court: Madras High Court
Bench: HONOURABLE DR JUSTICE G. JAYACHANDRAN,HONOURABLE MR.JUSTICE R.SAKTHIVEL
Judgment date:
Case summary
Madras High Court judgment dated 2026-04-15. THE COMMISSIONER OF INCOME TAX v. VIJAYAKUMAR GANHAR. Read the judgment and case details on LawSphereX.
Judgment text
T. C. A. No. 9 of 2010 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15. 04. 2026 CORAM THE HONOURABLE DR. JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR. JUSTICE R. SAKTHIVEL T. C. A. No. 9 of 2010 The Commissioner of Income Tax, Business as Circle V, Chennai. .. Appellant/Respondent /versus/ Vijayakumar Ganhar, New No. 275, Velachery Main Road, Velacherry, Chennai 42. .. Respondent/Apellant Tax Case Appeal has been filed under Section 260A of the Income Tax Act, 1961, against the Order of Income Tax Appellate Tribunal, Madras “D” Bench, Chennai dated 06. 05. 2009 passed in ITA No. 796/Mds/2008. For Appellant :Dr. S. Sathiyanarayanan, Sr. St. C For Respondent :No appearance 1/3 https://www. mhc. tn. gov. in/judis T. C. A. No. 9 of 2010 JUDGMENT (Judgment of the Court was delivered by Dr. G. Jayachandran,J. ) Challenging the order passed by the Income Tax Appellate Tribunal in ITA No. 796/Mds/2008, dated 06. 05. 2009, the Revenue has preferred the present appeal. 2.
The disputed tax liability in the present case is less than Rs. 2 crores. As per Circular No. 9 of 2024 dated 17. 09. 2024 issued by the Central Board of Direct Taxes, the monetary limit prescribed for filing appeal by the Revenue before this Court is Rs. 2 crores. Since the tax effect involved in this appeal is less than Rs. 2 crores and in view of the circular No. 9 of 2024, this Tax Case Appal is dismissed as withdrawn, with liberty to the Revenue to raise the substantial question of law in an appropriate case. No costs. (Dr. G. JAYACHANDRAN,J. ) (R. SAKTHIVEL,J. ) 15. 04. 2026 ari Index:yes/no Neutral citation:yes/no 2/3 https://www. mhc. tn. gov. in/judis T. C. A. No. 9 of 2010 Dr. G. JAYACHANDRAN,J. AND R. SAKTHIVEL, J. ari T. C. A. No. 9 of 2010 15. 04. 2026 3/3 https://www. mhc. tn. gov. in/judis
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