This Tax Case Appeal by the Revenue challenging a Tribunal order was dismissed as withdrawn due to the tax effect being below the statutory limit of Rs. 1 Crore, following a 2019 C.B.D.T. Circular. The question of law was left open.
The appeal was dismissed as withdrawn; no costs.
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: 3.9.2019
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case (Appeal) No.328 of 2010
Commissioner of Income Tax Chennai. ..Appellant -VsShri.S.Balakrishnan, ..Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'C' Bench, Chennai, dated 13.11.2009 made in ITA No.2264/Mds/2008 against the Appellate Order of the Commissioner of Income Tax (Appeals)II, Coimbatore,dated 26.09.2008 and made in ITA No.83 C/2007-08 for the Assessment Year 2006-07 and against the Assessment Order of the Deputy Commissioner of Income Tax, Central Circle-III, Coimbatore, dated 26.12.2007 and made in PAN/GIR No.ACEPB 2313 D for the Assessment Year 2006-07
For Appellant : Mr.M.Swaminathan Senior Standing Counsel assisted by Ms.V.Pushpa, Jr. Standing Counsel
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, 'C' Bench, Chennai dated 13.11.2009, in I.T.A.No.2264/Mds/2008, for the Assessment Year 2006-2007, by raising the following substantial question of law:
"Whether on the facts and circumstances of the case, the Tribunal was right in holding that the assessee is entitled for depreciation on the windmill on the ground that the HT service was effected at 23.59 hrs., on 31.3.2006?"
Kak(16/10/2019)
Commissioner of Income Tax Chennai
Shri S. Balakrishnan
Vineet Kothari
C. Saravanan
Assistant Registrar
Sub Assistant Registrar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
