The Commissioner Of v. M/S. B.B.K.Leathers Private

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 The Commissioner of Income Tax VIII, Chennai.

..Appellant Vs M/s. B.B.K.Leathers Private Ltd., 20/38, Anna Avenue, Ranipet, Vellore District.

..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.89/Mds/2008 for the Assessment Year 2000-01. For Appellant:

Mr.S.Rajesh Junior Standing Counsel (IT) for Mr.J.Narayanaswamy Senior Standing Counsel (IT) For Respondent:

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 4/4 Speaking/Non-speaking order rpl

DR.G.JAYACHANDRAN, J.

and SHAMIM AHMED, J.

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