The Court dismissed the Tax Case Appeal as withdrawn by the appellant, while leaving the underlying question of law unanswered, citing a circular on tax effect thresholds.
Tax Case Appeal dismissed as withdrawn. No costs. Question of law left unanswered.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
In the High Court of Judicature at Madras
Dated : 09.3.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice N.KIRUBAKARAN
Tax Case Appeal No.1274 of 2007
The Commissioner of Income Tax, Coimbatore. ...Appellant
Vs M/s.Textool Company Ltd., Coimbatore. ...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the
order dated 31.8.2006 made in I.T.A.No.1440/Mds/2004 on the file of the Income Tax Appellate Tribunal, 'D' Bench, Chennai for the assessment year 1997-98.
For Appellant : Mr.T.R.Senthilkumar For Respondent : Mr.R.Sivaraman
Judgment was delivered by V.RAMASUBRAMANIAN,J
It is admitted by Mr.T.R.Senthilkumar, learned Standing Counsel for
the Department that the tax effect of this appeal is less than Rs.20 lakhs and hence, the appeal is liable to be dismissed as withdrawn in terms of Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.
(2)
V.RAMASUBRAMANIAN,J AND N.KIRUBAKARAN,J
RS
09.3.2016
Internet : Yes
To The Income Tax Appellate Tribunal, 'D' Bench, Chennai.
TCA.No.1274 of 2007
Commissioner of Income Tax, Coimbatore
M/s.Textool Company Ltd., Coimbatore
V.RAMASUBRAMANIAN
N.KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
