Commissioner v. Van Oord Acz
Case brief
What is this about?
High Court dismissed Revenue's appeal filed under Section 260-A of Income Tax Act, 1961, stating it was not pressed, as the tax effect was less than Rs.50 lakhs per Circular No.3/2018.
What did the court decide?
Appeal dismissed as not pressed.
What the court decided
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.12.2018
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE DR.JUSTICE ANITA SUMANTH
Tax Case Appeal No.1998 of 2008
Commissioner of Income Tax I, Chennai. Appellant Vs. Van Oord ACZ Equipment B.V. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 26.05.2008, made in ITA No.2463/Mds/2007.
For Appellant : Mr.T.Ravikumar,
Senior Standing Counsel.
For respondent : Mr.R.Sivaraman
J U D G M E N T
(Delivered by DR.VINEET KOTHARI,J.)
This Tax Case Appeal has been filed by the Revenue, calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 26.05.2008, in ITA.No.2463/Mds/2007, by raising the following substantial question of law :
Issues for consideration
1 issue framed by the court
Whether the appeal is maintainable when the tax effect does not exceed Rs.50 lakhs under Circular No.3/2018.
Parties & counsel
- appellant
Commissioner of Income Tax I, Chennai
- respondent
Van Oord ACZ Equipment B.V.
Coram
Vineet Kothari
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court