Appeals by the Revenue were dismissed as not pressed due to tax effect being less than the monetary limit under a 2019 CBSD circular, though the substantive legal question was kept open for appropriate case.
Appeals dismissed as not pressed; substantial question of law kept open.
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: 19.09.2019
CORAM :
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal Nos.390 and 391 of 2010
The Commissioner of Income-tax (TDS), Chennai. ... Appellant in both appeals Vs.
Black Thunder Theme Park Ltd., 36, Ooty Main Road, Mettupalayam. (PAN No.CMBB03100G)
... Respondent in
both appeals
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'C' Bench, Chennai, dated 31.07.2009 made in ITA Nos.379 and 380/Mds/2009,
against the Order of the Commissioner of Income-Tax (Appeals)-II, Coimbatore in IT Appeal Nos.46 & 47 C/08-09 dated 3/02/2009 for the Assessment Year 2001-02, 2002-03 against the order of the Income Tax Officer, TDS Ward I(1), Coimbatore dated 17/03/2003 respectively for the Assessment Year respectively.
For Appellant : Mr.V.Rajesh Jr. Standing Counsel (in both)
For Respondent : Mr.Sriraman for M/s.S.Sridhar (in both)
COMMON JUDGMENT
(Delivered by DR.VINEET KOTHARI,J.)
These Tax Case Appeals have been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai, by raising the following substantial question of law:
"Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law holding that the levy of interest under Section 201 (1A) can be charged upto 15.01.2003, even though that the interest under Section 201 (1A) is chargeable upto the date of payment of tax by the recipient in respect of the income on which no TDS was made by the payer/deductor?”
Sd/Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
To:
T.C.(A) Nos.390 and 391 of 2010
nrl[co]
srg 04/11/2019
1 issue framed by the court
Whether the levy of interest under Section 201(1A) can be charged upto 15.01.2003 even though it is chargeable upto the date of payment of tax.
1 provisions across 1 enactments
The Commissioner of Income-tax (TDS), Chennai
Black Thunder Theme Park Ltd.
Vineet Kothari
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
