Madras High Court
TCA/638/2016 of THE COMMISSIONER OF INCOME Vs T.VEDAGIRISWARA RAO on 6 October 2026
TCA No. 638 of 2016
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. 638 of 2016
CNR:{HCMA010964192016}
The Commissioner of Income tax,
Chennai.
..Appellant(s)
Vs
T.Vedagiriswara Rao
No.19, Chinnathambi Mudali Street,
Chennai-600 079. PAN – AABPR 7055F
..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, Madras ‘A’
Bench, Chennai dated 07.01.2016 passed in I.T.A.No.1431/Mds/2015 for A.Y.
2007-08.
For Appellant(s):
Mr.J.Narayanaswamy
Senior Standing Counsel
For Respondent(s):
Not ready in Notice
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Judgment
(Judgment of the Court was delivered by Dr.Anita Sumanth J.) This appeal was admitted on 28.09.2016 and notice was issued along with private notice. On 03.12.2018, notice was reiterated and learned counsel for the
TCA No. 638 of 2016 appellant were also permitted to serve the counsel who appeared for the respondent/assessee before the Tribunal and file proof of service. Again on 17.12.2018, notice was permitted. When the matter is called today, we find that service is still incomplete and the cause-list and the service report indicates that the 3rd batta is due.
2. That apart, incidentally we find that the tax demand under order of assessment dated 31.01.2014 for Assessment Year 2007-08 is Rs.13,06,940/- which is below the monetary threshold as stipulated under Circular No.9 of 2024 dated 17.09.2024.
3. For the aforesaid reasons, this Tax Case (Appeal) is dismissed returning the substantial questions of law unanswered. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking order Neutral Citation: Yes To The Income Tax Appellate Tribunal, Madras ‘A’ Bench, Chennai.
TCA No. 638 of 2016 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. mpl TCA No. 638 of 2016 06-10-2026