The appeal was dismissed as withdrawn due to a change in Board Circular exceptions, leaving questions of law open. Pendency dismissed.
Appeal dismissed as withdrawn; miscellaneous petitions dismissed; no order on costs.
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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN
AND
THE HON’BLE MS. JUSTICE J. UMA DEVI
I.T.T.A.No. 447 of 2010
JUDGMENT: (Per VRS,J)
Though the tax implication of the appeal even at the time of filing the same was less than the monetary ceiling limit prescribed by the Board’s Circular, the appeal was admitted on the basis that the issue fell within the exceptions. But, in view of the latest Circular, dated 17.12.2015, the appeal is liable to be dismissed as withdrawn, since the exceptions as contemplated in the present Circular are not applicable to the appeal on hand. Hence, the appeal is dismissed as withdrawn. However, the questions of law are left open.
Consequently, miscellaneous petitions if any pending in the
appeal shall stand dismissed. There shall be no order as to costs.
__________________________ V. RAMASUBRAMANIAN, J
10th March, 2017 cbs
2
THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN AND
THE HON’BLE MS. JUSTICE J. UMA DEVI
ITTA No. 447 of 2010
(withdrawn)
10th March, 2017
cbs
V. RAMASUBRAMANIAN
J. UMA DEVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
