Dismissed

Commissioner of Income Tax, v. Shri S.Selvaraj

Madras HC1 Nov 2018TCA/292/2011

Case brief

AI extract

What is this about?

In tax appeals under Section 260A of the Income Tax Act, 1961, the High Court dismissed the notices as withdrawn by the appellant (Revenue). The matter was ordered left open with liberty to revive if tax effect exceeds the threshold in Central Board of Direct Taxes Circular No.3 of 2018.

What did the court decide?

Appeals dismissed as withdrawn; matters left open with liberty to restore.

Commissioner of Income Tax, Vs Shri S.Selvaraj — Income Tax | Madras HC (2018)

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In the High Court of Judicature at Madras

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Dated : 01.11.2018

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Coram :

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The Honourable Mr.Justice T.S.SIVAGNANAM

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and

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The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN

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Tax Case Appeal Nos.292 and 294 to 298 of 2011

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The Commissioner of Income Tax, Salem ...Appellant/Respondent Vs

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Shri S.Selvaraj, Proprietor Nallathambi Tex, Komarapalayam ...Respondent/Appellant

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APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 13.8.2010 respectively in ITA Nos.1258 & 1260 to 1264/Mds/2009 on the file of the Income Tax Appellate Tribunal Madras 'D' Bench for the assessment years 2000-01, 2002-03 to 2006-07.

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For Appellant : Mr.T.R.Senthilkumar and Ms.K.G.Usharani For Respondent : Mr.A.S.Sriraman for Mr.S.Sridhar

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COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J)

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Heard the learned counsel for the appellant.

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These appeals by the Revenue challenge the common order passed by the Income Tax Appellate Tribunal, which decided the issue in favour of the assessee.

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The Revenue seeks to withdraw the appeals on account of low tax effect in terms of Circular No.3 of 2018 dated 11.7.2018 issued by the Central Board of Direct Taxes.

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In the light of the above, the appeals are dismissed as withdrawn and the substantial questions of law framed are left open. In the event, in each of the cases, the tax effect is above the threshold limit fixed in the said circular under exceptional clauses mentioned in the circular, liberty is

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

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granted to the Revenue to make a mention to this Court to restore the appeals to be heard and decided on merits. No costs.

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Sd/-
Assistant Registrar(CS )
//True copy//
Sub Assistant Registrar
RS
To
1.The Income Tax Appellate Tribunal, Madras 'D' Bench,Chennai.
2. The Commissioner of Income Tax, Salem.
+1cc to Mr.T.R.Senthilkumar, Advocate SR.No.75430
+1cc to Mr.S.Sridhar, Advocate SR.No.75430
TCA.Nos.292 & 294 to 298
of 2011
BS(CO)
GMY(30/11/2018)

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

Commissioner of Income Tax, v. Shri S.Selvaraj

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax, v. Shri S.Selvaraj

Case brief

What is this about?

What did the court decide?

What the court decided

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