The High Court of Madras dismissed the Revenue's Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, noting the tax effect was below Rs. 50 lakhs per CBIC Circular No. 3/2018, without deciding the appeal on merits.
Appeal dismissed as not pressed due to tax effect being below Rs. 50 lakhs; substantial question of law kept open.
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.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.12.2018
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE DR.JUSTICE ANITA SUMANTH
Tax Case Appeal No. 874 of 2009
Commissioner of Income Tax
Madurai Appellant
Vs.
Smt.R.Selvakumari Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai, dated 20.03.2009 made in IT (SS) A No.182/Mds/2006.
For Appellant : Mr.T.R.Senthilkumar Senior standing counsel Assisted by Ms.K.G.Usharani For Respondent : No appearance ----- J U D G M E N T (Delivered by DR.VINEET KOTHARI,J)
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,
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Madras 'D' Bench, Chennai, dated 20.03.2009, made in IT (SS) A
No.182/Mds/2006 by raising the following substantial question of law:
"Whether on the facts and circumstances of the case,
the Tribunal was right in confirming the order of the CIT(A) holding that proceedings u/s 158BD was barred by limitation as the notice u/s 158BD was not issued prior to completion
of assessment on the person searched u/s 158BC?”
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.
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.
Index : Yes/No Internet : Yes/No arr
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To
Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.
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DR.VINEET KOTHARI, J. and DR.ANITA SUMANTH, J.
arr
TCA No.874 of 2009
14.12.2018.
2 issues framed by the court
Whether the Tax Case Appeal by the Revenue was maintainable given the tax effect was below Rs. 50 lakhs threshold set by CBDT.
Whether to dismiss the appeal on limitation or leave the substantial question of law for determination.
3 provisions across 1 enactments
Commissioner of Income Tax
Smt. R. Selvakumari
Vineet Kothari
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
