Dismissed

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

Madras HC13 Dec 2018TCA/841/2009

Case brief

AI extract

What is this about?

The High Court dismissed the tax case appeal as not pressed because the tax effect falls below the Rs.50 lakhs limit under the Central Board's Circular No.3/2018, while keeping the substantial question of law open for future determination.

What did the court decide?

Appeal dismissed as not pressed keeping substantial question of law open for determination in appropriate case.

The Commissioner of Income Tax Vs Late a.Y.Prabhakar — Insurance | 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

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THE HON'BLE DR.JUSTICE ANITA SUMANTH

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Tax Case Appeal No.841 of 2009

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The Commissioner of Income Tax Chennai. Appellant / Appellant

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Vs.

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

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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.201/Mds/2006 for the Assessment year 1997-98 against the order of C.I.T (Appeals)VIII, Chennai dated 28.09.2005 made in ITA No.43/2004-05.

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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 (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.201/Mds/2006, by raising the following substantial question of law:

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"i) Whether in the facts and circumstances of the case, the Tribunal was right in holding that the protective assessment cannot be made in the hands of the assessee herein when the appeals in respect of the other two beneficiaries i.e., Smt.Gandhi Prabakar and Smt.Padmavathi Ammal are pending before the Tribunal?"

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

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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 question of law for determination in an appropriate case.

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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)-VIII, Chennai,
4) The Assistant Commissioner of Income Tax,
Business Circle-IV, Chennai-34.
NMI(CO) TCA No.841 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.Prabhakar

Case brief

What is this about?

What did the court decide?

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

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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