In this tax case appeal under Section 260A, the High Court dismissed the Revenue's appeal as withdrawn, relying on a CBDT circular limiting appeals to tax effects exceeding Rs. 1 crore, though substantial questions of law remain open.
Tax effect being less than one crore Rupees per the CBDT Circular, the appeal is dismissed as withdrawn.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.1133 of 2008
The Commissioner of Income Tax Salem Appellant
Vs.
R.Balamurugan 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.91/Mds/2004 against the Appellate order passed y the Commissioner of Income Tax(A), Salem dated 31/03/2004, 30/03/2004 made in ITA Mos.315/2001-02, 332/2002-03, 313/200202 respectively againsst the Deputy Commissoner of Income tax, Company Circle, Salem dated 24/12/200, Tax, Company circle, Salem dated 24/12/2002, 31/01/2002, made in PAN/GIR No.dated 24/12/2002, 31/01/2002 made in PAN/GIR No.IDPV0079, IDPB0027, IDHR018 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.91/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. The Income Tax Appellate Tribunal,
'D' Bench, Chennai.
2. The Commissioner of Income Tax
Salem
T C No.1133 of 2008 EV(CO) GMY(11/11/2019)
1 provisions across 1 enactments
Commissioner of Income Tax Salem
R.Balamurugan
Vineet Kothari
C.Saravananan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
