The High Court, Madras, dismissed an income-tax appeal filed by the Revenue as not pressed because the tax effect was less than Rs.50 lakhs, citing a new CBDT circular. The court kept the substantial questions of law open for future determination.
The appeals filed by the Revenue are dismissed as not pressed.
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: 05.02.2019
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND
THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN
Tax Case Appeal Nos.531 & 532 of 2011
The Commissioner of Income Tax Appellant in Chennai .. both TCAs. Vs. M/s. A.R.Complex 69, Arcot Road Alwarthirunagar Respondent in Chennai 600 087. .. both TCAs.
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "A" Bench dated 09.9.2005 in ITA Nos.1279/Mds/2004 and 1280/Mds/2004 respectively, and against the order of the Commissioner of Income Tax Appellate Tribunal, Bench 'A'Chennai (SMC) dated 01.04.2005, made in ITA Nos.1279 & 1280/Mds/04, Assessment years 2000-01 & 2001-2002, and against the order of the The Commissioner of Income Tax (Appeals) VIII, Chennai-34 dated 04.02.2004 made in IT/Appeal No.57/2003-04 & 58/2003-04 and against the order of The Income Tax Officer, Ward III(i), Chennai, dated 17.09.2003 made in PAN/GIR No.75208-A, made in PAN/GIR No.75208-A, Assessment year 2001-2002 and 20002001 respectively.
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, Madras "A" Bench dated 09.9.2005 in ITA Nos.1279/Mds/2004 and 1280/Mds/2004 respectively, by
raising the following substantial questions of law:
"(i) Whether or not the Income of the Firm can be taxed under the classification of Income under Section 14(c) of the Income Tax Act? and
(ii) Whether the Tribunal is right in upholding the order of the Commissioner of Income Tax (Appeals) on the issue which was not even raised by the assessee?"
TCA Nos.531 & 532 of 2011.
BR(CO) GMY(23/03/2019)
3 issues framed by the court
Whether the Income of the Firm can be taxed under the classification of Income under Section 14(c) of the Income Tax Act.
Whether the Tribunal is right in upholding the order of the Commissioner of Income Tax (Appeals) on an issue not raised by the assessee.
Whether the Revenue appeals are maintainable given the tax effect is less than the Rs.50 lakhs limit stipulated in the CBDT Circular.
2 provisions across 2 enactments
The Commissioner of Income Tax
M/s. A.R.Complex
VINEET KOTHARI
C.V.KARTHIKEYAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
