The High Court dismissed the Revenue's Tax Case Appeal as not pressed because the tax effect was below the Rs. 1 crore limit stipulated in Circular No. 17/2019, keeping the substantive legal question open for future determination.
The appeal filed by the Revenue is 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: 06.03.2020
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR
Tax Case (Appeal) No.177 of 2017
Principal Commissioner of Income Tax 4 No.121, Mahatma Gandhi Road, Chennai 600 034. ...
... Appellant/Appellant
Vs.
Shri.K.S.Aghoram, 54, Thirumalai Road, T.Nagar, Chennai 600 017.
... Respondent/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 15.07.2016 in ITA No.1152/Mds/2016.
Preferred against the order of the Office of the Commissioner of Income Tax (Appeals) -6 Chennai 34 made in ITA.No. 9/CIT (A)-6/2010-11 dated 22.02.2016 filed against the order dated 15.11.2010 by the Deputy Commissioner of Income Tax, Company Ward II (4), Chennai for the Assessment Year 2008-2009.
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, by raising the following substantial question of law:
"Whether on the facts and circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to interest under Section 244A(1)(b) when the refund had arisen on account of self assessment tax paid in excess by the assessee?”
Sd/-
Assistant Registrar (CS-III)
//True Copy//
Sub Assistant Registrar
Msr
To
1.Income Tax Appellate Tribunal
'C' Bench,Chennai.
2.The Commissioner of Income Tax Appeal (6),
Chennai – 34.
3.The Deputy Commissioner of Income Tax,
Company Ward II (4),
Chennai.
4.The Principal Commissioner of Income Tax (4),
Chennai 34.
Tax Case (Appeal) No.177 of 2017
RSI(CO) GN(25/06/2020)
2 issues framed by the court
Whether the appeal should be dismissed as not pressed given the tax effect being under the monetary limit specified in the relevant departmental circular?
Whether the substantial question of law regarding interest under Section 244A should be kept open for determination in an appropriate case?
Principal Commissioner of Income Tax
Shri. K.S.Aghoram
VINEET KOTHARI
R.SURESH KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
