Appeal by Revenue challenging Tribunal order on penalty under Section 27(1)(c). Court dismissed appeal as not pressed due to tax effect being below Rs.50 lakhs limit in Circular No.3/2018, keeping legal question open.
Appeal dismissed as not pressed; substantial question of law kept open for appropriate case.
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: 14.3.2019
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN
Tax Case Appeal No.731 of 2010
The Commissioner of Income Tax
Salem Appellant
Shri.A.J.Rameshkumar Respondent
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 22.12.2006 made in ITA No.1255/Mds/2000 and against the order of the commissioner of income Tax, the office of the Commissioner of Income Tax (appeals) Chennai. 34 dated 01.08.2000 made in ITA.NO.922/1999 -2000 and against the order of the Deputy Commissioner of Income Tax special Investigation Circle ,salem dated 16.02.2000 made in CIR.NO.775/DCIT/SIC/SLM.
For Appellant : Mr.M.Swaminathan For Respondent : Mr.Senthil Kuamar
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, 'D' Bench, Chennai, dated 22.12.2006 made in ITA No.1255/Mds/2000, by raising the following substantial question of law:
"Whether, on the facts and in the circumstances of the case, the Income Tax Tribunal is right in holding that penalty under Section 27(1)(c) is not leviable?"
effect does not exceed Rs.50 lakhs.
Sd/- -
Assistant Registrar(CS vi)
//True Copy//
Sub Assistant Registrar
ssk.
1. The Commissioner of Income Tax
Salem
2. Income Tax Appellate Tribunal,
Madras 'D' Bench, Chennai
3. The Deputy Commissioner of
Income Tax,
Special Investigation Circle, Salem.
4.The Commisioner of Income Tax (Appeals)
Chennai. 34
+1cc to Mr.M.Swaminathan , Advocate SR.No. 23982
+1cc to Mr. G.Baskar, Advocate SR.No. 24350
TCA No.731 of 2010
A.SK(22/04/2019)
1 issue framed by the court
Whether the Income Tax Tribunal is right in holding that penalty under Section 27(1)(c) of the Income Tax Act is not leviable?
3 provisions across 3 enactments
Commissioner of Income Tax, Salem
Shri. A.J.Rameshkumar
Vineet Kothari
C.V.Karthikeyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
