Revenue appeals with tax effect below the prescribed monetary limit were dismissed on that basis, with substantial questions of law kept open for adjudication at an appropriate later stage. No costs.
Appeals dismissed for low tax effect; no costs.
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.
Tax Case Appeal Nos.379, 382, 385 & 388 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.09.2024
CORAM
THE HON'BLE Mr. JUSTICE R. SURESH KUMAR AND THE HON'BLE Mr. JUSTICE C. SARAVANAN
Tax Case Appeal Nos.379, 382, 385 and 388 of 2015 AND M.P.Nos.1, 1, 1 and 1 of 2015
Commissioner of Income Tax Central Circle II Chennai 600 034 .. Appellant in all TCAs Vs.
M/s.Handloom Heritage Limited No.37, Rajamannar Street T.Nagar, Chennai 600 017 PAN : AAACH0890A .. Respondent in all TCAs
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order dated 18.05.2011 passed by the Income Tax Appellate Tribunal,'B' Bench, Chennai, in I.T.A.Nos.1762/Mds/2010, 1765/Mds/2010, 1793/Mds/2010 and 1796/Mds/2010 for the AY 2000-2001, 2003-2004, 2000-2001, 2003-2004, respectively.
For Appellant : Mr.Karthik Ranganathan in all TCAs Senior Standing Counsel For Respondent : Mr.K.Ravi
Tax Case Appeal Nos.379, 382, 385 & 388 of 2015
in all TCAs
C O M M O N J U D G M E N T
(Delivered by R. SURESH KUMAR, J.)
It is brought to our notice by the learned Senior Standing Counsel for the
appellant/Revenue that in the instant cases, the tax effect is said to be less than the monetary limit imposed and therefore, the appeals filed by the Revenue can be disposed of, keeping the substantial questions of law raised in these appeals open for adjudication at a later point of time,
for low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs.
02.09.2024
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Tax Case Appeal Nos.379, 382, 385 & 388 of 2015
R. SURESH KUMAR, J. AND C. SARAVANAN, J.
gya
Tax Case Appeal Nos.379, 382, 385 & 388 of 2015
02.09.2024
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1 provisions across 1 enactments
Commissioner of Income Tax Central Circle II Chennai 600 034
M/s.Handloom Heritage Limited
R. Suresh Kumar
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
