Dismissed

Principal Commissioner of v. M/S.S-1911 an Pudur Paccs Ltd.

Madras HC2 Nov 2018TCA/874/2017

Case brief

AI extract

What is this about?

Revenue appellant sought withdrawal of tax case appeal due to low tax effect per CBDT Circular No.3 of 2018. Court dismissed appeal as withdrawn, leaving the substantial question of law open and granting liberty to restore if tax effect exceeds threshold.

What did the court decide?

Appeal dismissed as withdrawn; liberty granted to Revenue to restore appeal if tax effect exceeds threshold.

Principal Commissioner of Vs M/S.S-1911 an Pudur Paccs Ltd. — Income Tax | Madras HC (2018)

¶1

In the High Court of Judicature at Madras

¶2

Dated : 02.11.2018

¶3

Coram :

¶4

The Honourable Mr.Justice T.S.SIVAGNANAM and

¶5

The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN

¶6

Tax Case Appeal No.874 of 2017

¶7

Principal Commissioner of Income Tax, Salem ...Appellant

¶8

Vs M/s.S-1911 AN Pudur PACCS Ltd., Salem-636108. ...Respondent

¶9

APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 27.3.2017 in ITA No.2608/Mds/2016 on the file of the Income Tax Appellate Tribunal Madras 'B' Bench for the assessment year 2013-14 against the order dt:30/06/2016 in ITA No.212/2015-16 of the Commissioner of Income Tax (Appeals), Salem-7, against from the assessment order dt:28/08/2015 for the year 2013-14 made by the Income Tax officer, ward-2(3), Salem.

¶10

For Appellant : Mr.T.R.Senthilkumar For Respondent : No appearance

¶11

Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant.

¶12

This appeal by the Revenue challenges the order passed by the Income Tax Appellate Tribunal, which decided the issue in favour of the assessee.

¶13

The Revenue seeks to withdraw the appeal 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.

¶14

In the light of the above, the appeal is dismissed as withdrawn and the substantial question of law raised is left open. In the event, the tax effect is above the threshold limit fixed in the said circular under exceptional clauses mentioned

¶15

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

¶16

in the circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeal to be heard and decided on merits.

¶17

Sd/-
Assistant Registrar(CS IX)
//True Copy//
Sub Assistant Registrar
To
1.The Income Tax Appellate Tribunal,
Madras 'B' Bench.
2.The Commissioner Income Tax(Appeals)
No.3, Gandhi Road,
Salem-7.
3.The Income Tax Officer,
Ward-2(3), Salem.
4.The Principal Commissioner of Income- Tax,
Salem.
TCA.No.874 of 2017
NRI(CO)
GSP(12/12/2018)

¶18

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

Principal Commissioner of v. M/S.S-1911 an Pudur Paccs Ltd.

Case brief

What is this about?

What did the court decide?

Principal Commissioner of v. M/S.S-1911 an Pudur Paccs Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

Similar cases

Union of India Vs M/S Triveni Alloys

The Commissioner of Vs Shri Suresh Krishna

Commissioiner of Income Tax IV Vs Mr.M.N.Rajaraman

M/S Palani Andavar Trading Company Vs the Assistant Commissioner Ct

M/S.Glory Impex Vs the Commissioner of Customs

Principal Commissioner Vs Shri Mayank Singhania