Revenue appeal under Section 260A against ITAT order; dismissed for low tax effect as tax effect fell below monetary limit, substantial questions of law kept open. No costs.
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T.C.A.No.698 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.09.2024
CORAM :
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
T.C.A.No.698 of 2015
Commissioner of Income Tax, Trichy.
.. Appellant
-vs-
M/s.Congregation of the Sisters of St. Joseph's of Cluny, Thiruvalluvar Street, Kallanguthur, Ariyamangalam, Trichy 620 010.
.. Respondent
Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 30.04.2014 passed in ITA No.1421/Mds/2013 on the file of Income Tax Appellate Tribunal Madras 'D' Bench, Chennai.
For the Appellant : Mrs. V.Pushpa Sr. Stdg. Counsel
For the Respondent : Mr.A.S.Sriraman
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T.C.A.No.698 of 2015
JUDGMENT
(Judgment of the Court was made 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 be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time.
Recording the said submission, this Tax Case Appeal is dismissed for
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.) 09.09.2024
Index : Yes/No NC : Yes/No
sra
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T.C.A.No.698 of 2015
To
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T.C.A.No.698 of 2015
R.SURESH KUMAR, J. AND C.SARAVANAN,J.
(sra)
T.C.A.No.698 of 2015
09.09.2024
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1 provisions across 1 enactments
Commissioner of Income Tax, Trichy
M/s.Congregation of the Sisters of St. Joseph's of Cluny, Trichy
R.Suresh Kumar
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
