Revenue appeals by income tax commissioner were admitted in tax case appeal nos. 24 to 27 of 2011 on proceedings concerning assessment years 2002 - 2007 against tribunal order deciding in favor of assessee; but in view of low tax effect under cbid circular no 3 2018 appeals were dismissed as withdrawn. Exception clause reserved.
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In the High Court of Judicature at Madras
Dated : 01.11.2018
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN
Tax Case Appeal Nos.24 to 27 of 2011
The Commissioner of Income Tax, Central I, Chennai
...Appellant / Appellant in all the TCAs
Vs
Dr.R.Jayachandran & Co., Chennai-31 ...Respondent / Respondent in TCA.No.24/2011 Dr.R.Jayanchandran ...Respondent / Respondent in TCA.Nos. 25 to 27 of 2011
APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 23.4.2010 respectively in ITA Nos.1134 to 1137/Mds/2009 on the file of the Income Tax Appellate Tribunal Madras 'A' Bench for the assessment years 2002-03 and 2004-05 to 2006-07 against the common order dated 15/04/2009 respectively in ITA No.105/08-09, ITA No.102 to 104/2008-2009 on the file of the Commissioner of Income Tax Appeals-I, Chennai for the assessment years 2002-03, 2004-05 to 2006-07 against the common order dated 31.12.2007 respectively in PAN:AAAFD2922L, AACPJ2262R on the file of the Assistant Commissioner of Income Tax central circle I(2), Chennai for the Assessment year 2002-03 and 2004-05 to 2006-2007.
For Appellant : Mr.T.R.Senthilkumar and Ms.K.G.Usharani
For Respondent : No appearance
COMMON JUDGMENT
(Judgment was delivered by T.S.SIVAGNANAM,J)
Heard the learned counsel for the appellant.
Sd/-
Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
RS
To
TCA.Nos.24 to 27 of 2011
VBA(CO)
SSM (18/12/2018)
The Commissioner of Income Tax, Central I, Chennai
Dr.R.Jayachandran & Co.
T.S.SIVAGNANAM
V.BHAVANI SUBBAROYAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
