The High Court tax case appeal was dismissed by reason of low tax effect, citing Circular No.17/2019 raising the monetary limit to Rs.1 Crore. The substantial question of law was left open pending the circular's revised threshold.
Appeal dismissed on account of low tax effect; substantial question of law left 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 : 15.6.2020
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice PUSHPA SATHYANARAYANA
Tax Case Appeal No.183 of 2014
The Commissioner of Income Tax, Coimbatore ...Appellant Vs
M/s.The Tamil Nadu Coop.Textile Processing Mills Ltd., Erode-4. ...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 29.7.2013 made in ITA.No.880/Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year 2009-10, appeal against the order dated 05.02.2013 made in PAN No./GIR.No.AAAAT3147N on the file of the Commissioner of Income Tax (Appeals)-I, Coimbatore, for the Assessment year 2009-10, and as against order dated 30.12.2011 made in PAN/GIR AAAAT3147N on the file of the Income Tax Officer, Ward I(4), Erode, For the Assessment year 2009-10.
For Respondent: Mr.G.Baskar
Judgment was delivered by T.S.Sivagnanam,J
We have heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel assisted by Ms.K.G.Usharani, learned Standing Counsel appearing for the appellant – Revenue and Mr.G.Baskar, learned counsel appearing for the respondent.
substantial question of law :
“Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of the Commissioner of Income Tax (Appeals) directing the Assessing Officer to take into consideration the return filed by the assessee beyond the time limit stipulated under Section 139(5) of the Act?”
Sd/Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar RS To 1.The Income Tax Appellate Tribunal, Chennai 'C' Bench. 2.The Commissioner of Income Tax(Appeals)-I,Coimbatore. 3.The Income Tax officer, Ward I(4), Erode. TCA.No.183 of 2014 EV(CO) RMP(03/09/2020)
1 issue framed by the court
Whether the Tribunal was right in upholding the order directing the Assessing Officer to consider a return filed beyond the time limit stipulated under Section 139(5) of the Act?
1 provisions across 1 enactments
The Commissioner of Income Tax, Coimbatore
M/s. The Tamil Nadu Coop. Textile Processing Mills Ltd., Erode
T.S. Sivagnanam
Pushpa Sathyanaarayana
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
