Madras High Court
TCA/188/2015 of THE COMMISSIONER OF Vs M/S. PONKUMAR MAGNESITE on 6 October 2026
TCA No. 188 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
TCA No. 188 of 2015
CNR:{HCMA010502802015}
The Commissioner of Income-tax
Salem.
..Appellant(s)
Vs
M/s. Sri. Ponkumar Magnesite
Mines Lorry Transport Operator Periyagollapatti, Kannakurichi Post, Salem-8.
..Respondent(s)
Prayer: Tax Case (Appeal) filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, ‘D’ Bench, Chennai dated 17.07.2003 passed in I.T.A.No.1646/Mds/1994 for the A.Y.
1983-84.
For Appellant(s):
Ms. V. Pushpa, SSC
For Respondent(s):
Not Ready in Notice
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Judgment
(Judgment of the Court was delivered by Dr.Anita Sumanth J.) We find from a perusal of order of assessment dated 04.03.1986 for Assessment Year 1983-84 that the tax demand is a sum of Rs.5,19,803/-, which
TCA No. 188 of 2015 falls below the monetary limit, prescribed in Circular No.9 of 2024 dated 17.09.2024.
2. Hence, this Tax Case (Appeal) is dismissed on low tax effect. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To
1. The Income Tax Appellate Tribunal, ‘D’ Bench, Chennai.
TCA No. 188 of 2015 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. mpl TCA No. 188 of 2015 06-10-2026