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Commissioner of Income Tax Vs Mr. R.S. Suriya — Income Tax | Madras HC (2016)

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Madras HC
2016
Commissioner of Income Tax Vs Mr. R.S. SuriyaCommissioner of Income Tax v. Mr. R.S. Suriya

Dismissed

Commissioner of Income Tax v. Mr. R.S. Suriya

Madras HC8 Jun 2016TCA/45/2016

Case brief

from the order text

What is this about?

COURT OF JUDICATURE AT MADRAS Dated:…

What the court decided

AI extract

Outcome

A

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 8/6/2016

The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar

Tax Case Appeal Nos.45 to 47 of 2016

Commissioner of Income Tax Central Circle II No.108 Nungambakkam High Road Chennai 600 034.

...Appellant in all the appeals

Vs

R.S.Suriya ... Respondent in all the appeals

Prayer: Appeals filed against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 30/6/2015 in ITA Nos.1944, 1945 and 1946/Mds/2014 preferred against the order of the Commissioner of Income Tax(A) (C)-II, Chennai-34 made in ITA No.193 to 195/11-12 dated 25.03.2014 and preferred against the Assistant Commissioner of Income Tax, Central Circle-II (5), Chennai, dated 30.12.2011 made in PAN No.ALRPS0353G for the Assessment Year 2004-2007 respectively.

For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax.

For respondent : No appearance

Parties & counsel

AI extract

appellant
Commissioner of Income Tax Central Circle II No.108 Nungambakkam High Road Chennai 600 034
respondent
R.S.Suriya

Coram

AI extract

S.Manikumar

Case details

As recorded by the court registry

Court: Madras HC
Decided on: 8 Jun 2016 · June
Registered: 19 Jan 2016
Case no.: TCA/45/2016

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Cite this judgement

Commissioner of Income Tax v. Mr. R.S. Suriya, TCA/45/2016 (MAD), decided on 8 June 2016.

The Madras High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Bench / Coram

S.Manikumar and D.Krishnakumar

Parties & counsel

Dismissed

A compact analysis

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.

These Appeals have been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 30/6/2015.

The common substantial question of law raised in these appeals are:-

https://hcservices.ecourts.gov.in/hcservices/

“Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the amount received as advance as per the agreements entered into by the assessee with different film producers, promising to render professional services were not taxable as income, even though the assessee was following cash system of accounting?”

Mr.T.R.Senthil Kumar, learned Senior Standing Counsel for Income Tax submitted that the tax implication in the instant appeals are less than the ceiling limit fixed by the Circular bearing No.21 of 2015, dated 10/12/2015. He further submitted that as per the Circular, Tax Case Appeals have been instructed to be withdrawn, subject to the matters covered under the circular.

Placing on record the above submissions, while
dismissing the Tax Case Appeal Nos.45 to 47 of 2016, as
withdrawn, substantial question of law raised is left open. No
costs.
Sd/-
Assistant Registrar(CS V)
//True Copy//
Sub Assistant Registrar
To
1.The Commissioner of Income Tax(A) (C)-II,
Central Circle-II,
No.108, Nungambakkam High Road,
Chennai-34.
2.The Assistant Commissioner of Income Tax,
Central Circle-II(5),
Chennai-34.
3.The Registrar,
The Income Tax Appellate Tribunal 'B' Bench,
Chennai-34.
+1 cc to Mr.T.R.Senthilkumar, Advocate sr.30733
Tax Case Appeal Nos.45 to 47 of 2016
nrjk[co]
srg 20/06/2016

https://hcservices.ecourts.gov.in/hcservices/

D.Krishnakumar

CNR

HCMA011283022016

Topic

Bench

S. Manikumar D. Krishnakumar

Disposal

WITHDRAWN DISMISSED

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8 Jun 2016

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