The High Court dismissed the Revenue's tax case appeal as withdrawn because the tax effect was below the statutory limit of Rs. 1 crore specified in CBDT Circular No. 17/2019. Substantial questions of law remain open for future determination.
The appeal filed by the Revenue is dismissed as withdrawn.
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: 6.9.2019
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case No.1132 of 2008
The Commissioner of Income Tax Salem Appellant
Vs.
R.Velammal Respondent
Tax Case filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 13.10.2006 made in IT(SS)A No.89/Mds/2004 against the appellate order passed by the Commissioner of Income Tax(A) Salem, dated 31/03/2004, 30/03/2004, ITA Nos.315/2001-02, 332/2002-03, 313/2002-02 respectively, against the Deputy Commissioner of Income Tax, Company Circe, Salem, dated 24/12/2002, 31/01/2002 made in PAN/GIR No. IDPV0079, IDPB0027, IDHR0018 respectively.
For Appellant : Mr.T.R.Senthilkumar
Senior Standing Counsel assisted by Ms.K.G.Usharani, Jr. Standing Counsel
For Respondent : No appearance.
JUDGMENT
(Delivered by DR.VINEET KOTHARI,J)
This Tax Case has been filed by the Revenue, calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 13.10.2006 made in IT(SS)A No.89/Mds/2004, for the Block Assessment Period from 1.4.1989 to 19.1.2000, by raising the following substantial questions of law:
"i) Whether, on the facts and in the circumstances of the case, the Income Tax Tribunal is right in law in deleting the additions made on account of cost of construction?
ii) Whether, on the facts and in the circumstances of the case, the Income Tax Tribunal is right in not considering Section 158BB(ca)?"
Sd/-
Assistant Registrar(CS-IV)
//True copy//
Sub Assistant Registrar
ssk.
To
1. Income Tax Appellate Tribunal,
'D' Bench, Chennai.
2. The Commissioner of Income Tax
Salem
3. The Deputy Commissioner of Income Tax,
Company Circle, Salem.
T C No.1132 of 2008
EV(CO) GMY(11/11/2019)
1 issue framed by the court
Whether the appellate filed by the Revenue can be dismissed as withdrawn given the tax effect falls below the monetary limit imposed by the Central Board of Direct Taxes via Circular No.17/2019.
1 provisions across 1 enactments
Commissioner of Income Tax Salem
R. Velammal
Vineet Kothari
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
