Revenue's tax case appeal under Section 260A against a Tribunal order was dismissed on the ground that the tax effect fell below the prescribed monetary limit, with substantial questions of law left open.
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T.C.A.No.569 of 2015
I N THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.09.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal No.569 of 2015
The Commissioner of Income Tax Chennai.
... Appellant
Vs.
S.Sivakumar
... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 04.04.2014 made in ITA No.1719/Mds/2013.
For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy Senior Standing Counsel For Respondent : No appearance
J U D G M E N T
(Delivered by R.SURESH KUMAR, J.)
It is brought to our notice by the learned Standing Counsel for the
appellant Revenue that in the instant case, the tax effect is said to be less than
the monetary limit imposed and therefore, the appeal filed by the Revenue can
T.C.A.No.569 of 2015
R.SURESH KUMAR, J. AND C.SARAVANAN, J.
KST
be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time.
low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs.
(R.S.K.,J.) (C.S.N.,J.) 03.09.2024
NCS : Yes/No Index : Yes/No KST To
The Income Tax Appellate Tribunal 'C' Bench, Chennai.
T.C.A.No.569 of 2015
1 provisions across 1 enactments
The Commissioner of Income Tax Chennai
S. Sivakumar
R. Suresh Kumar
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
