Madras High Court
TCA/65/2010 of COMMISSIONER OF INCOME TAX Vs M/S TVS FINANCE on 6 October 2026
TCA No. 65 of 2010
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. 65 of 2010
CNR: {HCMA010146772010}
Commissioner Of Income Tax
Chennai.
..Appellant(s)
Vs
M/s TVS Finance
& Services Ltd Jayalakshmi Estates No 24
Haddows Road Chennai- 6.
..Respondent(s)
Appeal filed under Section 260A of the Income tax Act, 1961 against the order of the Income tax Appellate Tribunal Madras ‘C’ Bench, dated 30.01.2009 in ITA No.2311/Mds/2005 of Assessment Year 200-01
For Appellant(s):
Mr. T. Ravi Kumar, Sr.Standing Cournsel
For Respondent(s):
Mr. R. Venkata Narayanan
for M/s.Subbaraya Aiyar Padmanabhan and
Ramamani
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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 16.02.2005 for
TCA No. 65 of 2010
Assessment Year 2000-01 that the tax demand is a sum of Rs.75,96,624/-, which falls below the monetary limit, prescribed in Circular No.9 of 2024 dated 17.09.2024.
2. Hence, this Appeal is dismissed on low tax effect. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No vsi
TCA No. 65 of 2010
DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. vsi TCA No. 65 of 2010 6-10-2026