Madras High Court
TCA/67/2010 of COMMISSIONER OF INCOME TAX Vs M/S TVS FINANCE on 6 October 2026
TCA No. 67 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. 67 of 2010
CNR: {HCMA010147152010}
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.1705/Mds/2005 of Assessment Year 2000-2001.
For Appellant(s):
Mr. T. Ravi Kumar,
Senior Standing Counsel
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 Assessment Uear 2000-01 that the tax demand is a sum of Rs.21,85,273/-,
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TCA No. 67 of 2010
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
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TCA No. 67 of 2010
DR.ANITA SUMANTH, J. AND K.RAJASEKAR, J. vsi TCA No. 67 of 2010 06-10-2026
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