The Commissioner Of Income v. M/S Mahindra Holidays And

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-03-2026

CORAM

THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED TCA No.434 of 2013 The Commissioner of Income Tax, Chennai.

..Appellant(s) Vs M/s Mahindra Holidays and Resorts India Ltd.

..Respondent(s) PRAYER : Appeal against the order of Income Tax Appellate Tribunal, Chennai "A" Bench, Chennai, dated 17.10.2012, passed in I.T.A.No.1764/Mds/2011.

For Appellant(s):

Mrs.V.Pushpa, Senior Standing Counsel.

For Respondent(s):

Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyar Padmanabhan

JUDGMENT

(Judgment of the Court was delivered by Dr.G.Jayachandran J.) This appeal is filed by the Department in respect of tax liability to the tune of Rs.6,45,562/-.

2. Since the tax liability falls within the threshold of Rs.2.00 crores, applying Circular No.09 of 2024, dated 17.09.2024, of Central Board of Direct Taxes, New Delhi, this appeal is dismissed, without prejudice to the Department to raise the questions of law in appropriate cases. (G.J.,J.) (S.S.A.,J.) 16-03-2026 Index: Yes/No Speaking/Non-speaking order DIXIT To Income Tax Appellate Tribunal Chennai "A" Bench, Chennai.

DR.G.JAYACHANDRAN, J.

AND SHAMIM AHMED, J.

DIXIT TCA No.434 of 2013 16-03-2026