The Commissioner Of v. M/S. Prince Prime Tanners

TCA No. 1272 of 2009

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-03-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED TCA No. 1272 of 2009 The Commissioner of Income Tax VIII, Chennai.

..Appellant Vs M/s. Prince Prime Tanners Private Ltd., 60, Sidco Industrial Estate, Sipcot, Ranipet, Vellore Dist.

..Respondent PRAYER: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, "C" Bench, Chennai in ITA No.115/Mds/2008 for the Assessment Year 2003-04. For Appellant:

For Respondent:

Mrs.V.Pushpa, Senior Standing Counsel (IT) Mr.Philip George

JUDGMENT

(Judgment of the Court was delivered by Dr.G.Jayachandran J.) As the disputed tax amount is below the threshold limit prescribed under Circular Nos. 5 and 9 of 2024, this Tax Case Appeal filed by the Department stands dismissed.

(G.J.,J.) (S.S.A.,J.) 12-03-2026 Index: Yes/No 1/4 Speaking/Non-speaking order rpl __________ https://www.mhc.tn.gov.in/judis

TCA No. 1272 of 2009 DR.G.JAYACHANDRAN, J.

and SHAMIM AHMED, J.

rpl TCA No. 1272 of 2009 12-03-2026 1/4 __________ https://www.mhc.tn.gov.in/judis