Revenue dropped High Court tax appeal due to low tax effect under CBECircular No.17/2019; substantial questions of law left open. Appeal dismissed without merits.
Dismissal of appeal on account of low tax effect.
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 : 04.1.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and
THE HONOURABLE MS.JUSTICE R.N.MANJULA
Tax Case Appeal No.481 of 2020
The Principal Commissioner of Income Tax, Non Corporate Ward 9(1), Chennai-34 ...Appellant/Respondent Vs M/s.Aarthi Mahesh Jain ...Respondent/Appellant
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 28.2.2020 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai made in I.T.A.No.1167/Chny/2019 for the assessment year 2013-14 and against the order of the Commissioner of Income Tax (Appeals)10, Chennai-34 dated 15/03/2019 made in ITA NO.182/17-18/CI(A)10 against the Income Tax Office, Non-corporate ward 9(1) Chennai dated 29/11/2017 made in PAN NO.AJFOPA1318P Assessment year 2013-14.
For Appellant: Mr.Karthik Ranganathan, SC assisted by Mr.S.Rajesh, JSC
Judgment was delivered by T.S.SIVAGNANAM,J
This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 28.2.2020 made in I.T.A.No.1167/Chny/2019 on the file of the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) for the assessment year 2013-14.
“1. Whether on the facts and circumstances of the case and in law, the Tribunal was right and justified in setting aside the order passed by the Assessing Officer to reexamine the matter when the Assessing Officer has already duly examined
the matter before passing the assessment order ?
rs
Sd/Assistant Registrar //True Copy// Sub Assistant Registrar
To
TCA.No.481 of 2020
vg-ii(CO) rv(29/01/2021)
1 provisions across 1 enactments
The Principal Commissioner of Income Tax, Non Corporate Ward 9(1), Chennai-34
M/s.Aarthi Mahesh Jain
T.S.Sivagnanam
R.N.Manjula
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
