The Commissioner of Income Tax v. Smt Padmavathy Bafna
Case brief
What is this about?
The High Court of Madras, in these appeal tax cases, dismissed the Revenue's appeals as not pressed due to the appeal effect being less than Rs.1 crore under CBEC Circular No.17/2019, noting the stay of provisions regarding such cases.
What did the court decide?
The appeals filed by the Revenue are dismissed as not pressed.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.03.2020
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR
Tax Case (Appeal) Nos.720 & 721 of 2010
The Commissioner of Income Tax Chennai. ..Appellant Vs. Smt.Padmavathy Baffna ...Respondent
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal 'B' Bench, Chennai dated 15.10.2008 in IT(SS) A No.89/Mds/2007 against the order of the Commissioner of Income Tax (Appeals-II) Chennai dated 01.02.2007 made in CIT(A)/ CHE/215/2006-2007 against the order dated 30.06.2006 in under section 158 BC r/w Section 158 BD of the IT Act passed by the Deputy Commissioner of Income Tax Central Circle II(4) Chennai.
For Appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel
For Respondent : No appearance
(Judgment of the Court was delivered by DR.VINEET
KOTHARI,J)
Issues for consideration
2 issues framed by the court
Whether the Tribunal was right in entertaining the assessee's cross objection lacking objection by the assessee.
Whether proceedings under Section 158BD on the assessee are sustainable in law.
Parties & counsel
- appellant
The Commissioner of Income Tax Chennai
- respondent
Smt. Padmavathy Baffna
Coram
Vineet Kothari
Case details
As recorded by the court registry
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