Dismissed

The Commissioner of Income Tax v. Smt N.Lally

Madras HC1 Mar 2019TCA/384/2009

Case brief

AI extract

What is this about?

The Tax Case Appeal was dismissed as not pressed because the tax effect was below the Rs.50 lakhs limit stipulated by the Central Board of Direct Taxes Circular No.3/2018. The questions of law remained open for determination in an appropriate case.

What did the court decide?

The appeal filed by the Revenue is dismissed as not pressed due to the tax effect being less than Rs.50 lakhs.

The Commissioner of Income Tax Vs Smt N.Lally — Income Tax | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 01.03.2019

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CORAM

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THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN

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Tax Case (Appeal) No.384 of 2009

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The Commissioner of Income Tax Salem. Appellant

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Vs. Smt.N.Lally Respondent

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Prayer : 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 06.06.2006 made in ITA No.2643/Mds/2005, preferred against the order of the Commissioenr of Income Tax (Appeals),Salem, made in ITA.No.83/2005-06 dated 24.08.2005 and ITA No.82/2005-06 for the assessment year 2002-2003 and 2001-2002 respectively.

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(Delivered by DR.VINEET KOTHARI, J)

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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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The Appeal has not yet been admitted. The purported substantial questions of law cited in the grounds of appeal are left open.

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When the matter was taken up for admission, the learned Standing 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

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

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shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.50 lakhs.

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In the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue is dismissed as not pressed, keeping open the purported questions of law for determination in an appropriate case.

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Sd/-
Assistant Registrar(CS-IV)
//True copy//
Sub Assistant Registrar
vsg
To
1. The Commissioner of Income Tax, Salem
2. The Commissioner of Income Tax(Appeals), Salem-7
3. The Income Tax Appellate, Tribunal, Madras 'D'Bench Chennai
+1cc to Mr.M.Swaminathan, Advocate SR.No.20050
+1cc to Mr.S.Sridhar, Advocate SR.No.19824
Tax Case (Appeal) No.384 of 2009
MR(CO)
GMY(12/04/2019)

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

The Commissioner of Income Tax v. Smt N.Lally

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax v. Smt N.Lally

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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