M/S Sivagsami Holdings Pvt v. The Asst Commissioner Of

2026:MHC:232

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.01.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR M/s. Sivagami Holdings Pvt Ltd., 202 (Old No. 742), Anna Salai, Chennai - 600 002.

.. Appellant vs The Assistant Commissioner of Income Tax, Company Circle - VI (3), Chennai - 600 034.

.. Respondent Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'C' Bench in ITA No.1486/Mds/2013 in C.O.No 143/Mds/2013 for AY 2006 - 07 dated 15.01.2014.

For Appellant :

Mr.A.S.Sriraman for Mr.S.Sridhar For Respondent :

Mrs.V.Pushpa, Senior Standing Counsel for Dr.S.Sathiya Narayanan Senior Standing Counsel 1/3

JUDGMENT

(Delivered by Dr. ANITA SUMANTH, J.) This tax case (appeal) relates to assessment year 2006 - 07.

2. Mr.Sriraman says that the appeal is not pursued as the assessee has obtained substantive relief in the main appeal before the Income-Tax Appellate Tribunal. The Revenue appeal as against the aforesaid order has been dismissed on the ground of low tax effect.

3. Recording the aforesaid, this tax case (appeal) is closed returning the substantial questions of law unanswered. No costs. [A.S.M, J.] [M.S.K, J.] 22.01.2026 Index:Yes/No ssm To 1.The Assistant Commissioner of Income Tax, Company Circle - VI (3), Chennai - 600 034.

2.The Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai.

2/3

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm 22.01.2026 3/3