Revenue filed tax case appeals challenging the Tribunal's deletion of an undisclosed income addition. Due to a new central board circular limiting appeals under Rs.50 lakhs, court dismissed appeals as not pressed.
The appeals filed by the Revenue are dismissed as not pressed.
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: 20.12.2018
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE DR.JUSTICE ANITA SUMANTH
Tax Case (Appeal) Nos.523 to 525 of 2009
The Commissioner of Income Tax VI Chennai. ....Appellant in the above T.C.(A)s Vs. N.Elanchezian 6A Brindavan St., West Mambalam, Chennai. .... Respondent in T.C.(A)No.523 of 2009 Associated Chemical Products 6A Brindavan St., West Mambalam, Chennai. .... Respondent in T.C.(A)No.524 of 2009 K.S.Vasanthan Flat 4 Chandra Flats Brindavan St., West Mambalam, Chennai. .... Respondent in T.C.(A)No.525 of 2009
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 03.11.2005 made in ITA.Nos.18, 19& 17/(Mds)/2001 for the assessment years 1988-89 to 1997-98. against the order of the Commissioner of Income Tax (Appeals)II Chennai-34, dated 26.02.2001 made in I.T.A.No.214/99-2000, against the order of the Assistant Commissioner of Income Tax Central Circle I(6) Chennai-34 dated 31.12.1999 in PA/G.I.No.332-A against the order of the Assistant Commissioner of Income Tax Central Circle I(6),Chennai-34 dated 31.12.1999 made in PA/G.I.No.769-E.
For Appellant : Mr.T.R.Senthil Kumar Sr.Standing Counsel assisted by Mrs.K.G.Usharani
For Respondent : No appearance
C O M M O N J U D G M E N T
(Delivered by DR.VINEET KOTHARI,J)
This Tax Case Appeals have 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 03.11.2005 made in ITA.Nos.18, 19& 17/(Mds)/2001 for the assessment years 1988-89 to 1997-98.
"Whether in the facts and circumstances of the case, the Tribunal was right in deleting the addition made on account of undisclosed income amounting to Rs.1,20,000/-”
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
sl
To
Tax Case (Appeal) Nos.523 to 525 of 2009
SSI(CO)
CS/29/01/2019
1 issue framed by the court
Whether the Tribunal was right in deleting the addition on account of undisclosed income amounting to Rs.1,20,000/-
The Commissioner of Income Tax VI Chennai
N.Elanchezian
Associated Chemical Products
K.S.Vasanthan
VINEET KOTHARI
ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
