Dismissed

The Commissioner of Income Tax v. Late a.Y.Prabakar

Madras HC13 Dec 2018TCA/835/2009

Case brief

AI extract

What is this about?

The High Court dismissed the revenue assessment appeal under Section 260A as not pressed because the tax effect was below Rs. 50 lakhs, as per the CB&DT Circular No.3/2018. The substantial questions of law regarding service of notice to legal heirs were kept open.

What did the court decide?

Tax Case Appeal dismissed as not pressed due to tax effect being less than Rs. 50 lakhs; substantial questions of law kept open.

The Commissioner of Income Tax Vs Late… — Civil Procedure and Limitation | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 13.12.2018

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CORAM

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THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE DR.JUSTICE ANITA SUMANTH

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Tax Case Appeal No.835 of 2009

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The Commissioner of Income Tax Chennai. Appellant / Respondent

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Vs.

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Late A.Y.Prabakar (Through Legal Heir) Respondent / Appellant

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Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 10.3.2006 made in ITA No.2458/Mds/2005 for the Assessment year 1997-98 preferred against the order of the Commissioner of Income Tax (Appeals) III, Chennai, dated 28.09.2005 made in ITA No.43/2004-05 against the order of the Assistant Commissioner of Income Tax, Business Circle-IV, Chennai-34, dated 28.03.2005 for the Assessment year 1997-98.

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For Appellant : Mr.T.R.Senthilkumar, Senior Standing Counsel For respondent : Mr.R.Sivaraman

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J U D G M E N T

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(Delivered by DR.VINEET KOTHARI,J)

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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 10.3.2006 made in ITA No.2458/Mds/2005, by raising the following substantial questions of law:

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"i) Whether a legal representative being aware of the proceedings and participated in the same can challenge the assessment order on the ground that the other legal heir is not served with a notice? ii) Whether a person who has participated in the proceedings can be termed as an aggrieved person to maintain the appeal on the ground that notice to the

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

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other legal heirs has been served. When the assessment proceedings were completed, after participation by the legal representative of the deceased and the assessment order is passed only where the name of the deceased found place there need not be only a clerical mistake and hence followed section 292B in future. Can assessment proceedings be set at naught merely because of a clerical mistake and whether would it not be same by virtue of section 292B even assuming that there is a difficulty in passing the assessment order on the name of the deceased person whether it is an irregularity or the assessment proceedings are only void?"

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When the matter is taken up for admission, the learned Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.3/2018 dated 11.7.2018 wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.50 lakhs.

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In the instant case, the tax effect is said to be less
than the monetary limit imposed and therefore, the appeal filed
by the Revenue is dismissed as not pressed, keeping open the
substantial questions of law for determination in an appropriate
case.
Sd/-
Assistant Registrar(CS-III)
//True Copy//
ssk Sub Assistant Registrar
To
1) The Income Tax Appellate Tribunal,
Madras 'A' Bench, Chennai.
2) The Commissioner of Income Tax, Chennai.
3) The Commissioner of Income Tax (Appeals)-III, Chennai,
4) The Assistant Commissioner of Income Tax,
Business Circle-IV, Chennai-34.
+1 cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.87079
NMI(CO) TCA No.835 of 2009
SSM(01/02/2019)

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

The Commissioner of Income Tax v. Late a.Y.Prabakar

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax v. Late a.Y.Prabakar

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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