← Library
Madras High CourtTCA/992/2010withdrawn dismissed

Commisisoner Of Incom Tax v. Shri Harshad V Doshi (Died)

2026-04-17Honourable Dr Justice G. Jayachandran,Honourable Mr.Justice R.Sakthivel4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-04-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE R.SAKTHIVEL Tax Case Appeal Nos. 992 of 2010 and 612 of 2014 Commissioner of Income Tax, Chennai ..Appellant Vs

1. Shri Harshad V Doshi (died)

2. Yasumathi H Doshi W/o.Harshad V Doshi

3. Nisha Paresh Vora D/o.Harshad V Doshi

4. Mehul H Doshi S/o. Harshad V Doshi

5. Jiga H Doshi S/o.Harshad V Doshi [R1 Died, RR2 To R5 are brought on record as LRs of deceased first respondent viz, Harshad V Doshi, vide order of Court dated 07/11/2022, made in CMP.No.18889/2022 in T.C.A.No.992 of (SVNJ and CSNJ)] ..Respondents TCA No. 612 of 2014 The Commissioner of Income Tax, Chennai.

..Appellant

Vs T.Chitty Babu 46-g Square, Old Mahabalipuram Road, Kandanchavady Ch 33 ..Respondent PRAYER in TCA.No.992/2010: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, "D" Bench, Chennai dated 23.04.2010 in ITA No.1367/Mds/09.

PRAYER in TCA.No.612/2014: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, "A" Bench, Chennai dated 19.09.2011 in ITA No.934/Mds/2010.

For Appellant:

Mr.T.Ravi Kumar [in both cases] Senior Standing Counsel For Respondents:

Mr.R.Sivaraman [in TCA.No.992/2010] For R2 to R5 Mr.A.S.Sriraman [in TCA.No.612/2014] COMMON JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) When these Tax Case Appeals were taken up for hearing, the learned Standing Counsel appearing for the Appellant-Department filed a Memo stating that the tax effect involved in these appeals is less than the monetary limit as prescribed by the Central Board of Direct Taxes (CBDT) vide Circular No. 5 of 2024 as amended by Circular No. 9 of 2024.

2.

The learned counsel for the appellant, therefore, seeks permission of this Court to withdraw these appeals on account of low tax effect. 3.

In view of the Memo filed and the submissions made by the learned Standing Counsel for the Department, these Tax Case Appeals are dismissed as withdrawn. No costs.

(G.J.,J.) (R.S.V.,J.) 17-04-2026 Index: Yes/No Speaking/Non-speaking order rpl To The Commissioner of Income Tax, Chennai.

DR.G.JAYACHANDRAN J.

and R.SAKTHIVEL J.

rpl Tax Case Appeal Nos. 992 of 2010 and 612 of 2014 17-04-2026