Madras High Court

TCA/914/2015 of THE COMMISSIONER OF INCOME TAX Vs M/S.SIEMENS BUILDING TECH PVT on 6 October 2026

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TCA No. 914 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. 914 of 2015

CNR:{HCMA010525452015}

and

TCA No. 915 of 2015

The Commissioner Of Income Tax

Chennai

..Appellant(s)

Vs

M/s.Siemens Building Tech Pvt

Ltd, No. 22, Eldams Rd, Teynampet, Chennai 18

..Respondent(s)

TCA No. 915 of 2015

CNR:{HCMA010525492015}

The Commissioner Of Income Tax

Chennai

..Appellant(s)

Vs

M/s.Siemens Building Tech Pvt

Ltd, No. 22, Eldams Rd, Teynampet, Chennai 18

..Respondent(s)

Prayer in TCA.No.914 & 915/2015: Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, Madras ‘D’ Bench, Chennai dated 27.06.2011 passed in I.T.A.57/Mds/2011 and CO.No.27/Mds.2011 in ITA.57/Mds/2011.

TCA No. 914 of 2015

TCA Nos. 914 & 915 of 2015

For Appellant(s):

Mr.D.Prabhu Mukunth Arunkumar

Standing Counsel

For Respondent(s):

No appearance

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COMMON JUDGMENT

(Judgment of the Court was delivered by Dr.Anita Sumanth J.) These are two appeals of the Department for Assessment Year 2002- 2003, challenging an order of Income Tax Appellate Tribunal, dated 27.06.2011.

2. The order of assessment relating to Assessment Year 2002-03 is dated 29.03.2005 where the tax effect is Rs.62,83,293/-. As this amount falls within the monetary threshold prescribed under Circular No.9 of 2024 dated 17.09.2024, we dismiss these Appeals on the basis of monetary policy. 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. 914 of 2015

DR.ANITA SUMANTH J. AND K.RAJASEKAR J. vsi TCA No. 914 of 2015 and TCA No. 915 of 2015 06-10-2026

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