The High Court at Madras disposed of a tax case appeal by dismissing it as withdrawn. The principal judgment regarding deletion of penalty was left unanswered. The court did not issue a substantive judgment on the legal questions arising from the case.
The tax case appeal was dismissed as withdrawn; questions of law left unanswered.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
The Commissioner of Income Tax, Coimbatore. ...Appellant/Respondent
Vs Shri.S.A.Thooyamani ...Respondent/Appellant
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 12.6.2015 made in I.T.A.No.1176/Mds/2014 on the file of the Income Tax Appellate Tribunal, 'A' Bench, Chennai for the assessment year 2007-08.
against the order of the Commissioner of Income tax Appeals-II, Coimbatore dated 10/3/2014 and made in IT.Appeal No.62/2011-12 for the assessment year 2007-2008 and against the order of the Deputy Commissioner of Income Tax Central Circle-I, Coimbatore dated 30/11/2010 and made in PAN/GIR.No.AAGPT 1806M for the assessment year 2007-2008.
For Appellant : Mr.T.R.Senthilkumar
Judgment was delivered by V.RAMASUBRAMANIAN,J
This appeal arises out of the deletion of penalty. The quantum of penalty was Rs.10,26,940/-. It is within the ceiling limit prescribed in Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.
-s/d-
Assistant Registrar
True Copy
Sub-Assistant Registrar
To
1.The Income Tax Appellate Tribunal,
'A' Bench, Chennai.
2.The Commissioner of Income Tax Appeals-II
Coimbatore
3.The Deputy Commissioner of Income tax
Central Circle-I Coimbatore
+ 1 cc to Mr.T.R.Senthilkumar, Advocate Sr 15504 (14/6/16)
TCA.No.1182 of 2015
aa22/03/2016
2 issues framed by the court
Whether to allow the tax case appeal which was withdrawn.
Whether the questions of law should be answered or left unanswered following withdrawal of tax appeal.
2 provisions across 2 enactments
V.RAMASUBRAMANIAN
N.KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
