Commissioner Of Income Tax vs S.K.M. Animal Feeds & Food (I) Ltd
2021 Latest Caselaw 23953 Mad

                                                                    Tax Case Appeal Nos.548 to 551 of 2009, dated 6.12.2021


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED : 06.12.2021

                                                          CORAM :

                                   THE HON'BLE MR. JUSTICE R. MAHADEVAN
                                                           AND
                              THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ

                                         Tax Case Appeal Nos.548 to 551 of 2009


                Commissioner of Income Tax,
                Erode
                                                                                               ...Appellant in all
                Cases

                                                            -vs-

                S.K.M. Animal Feeds & Food (I) Ltd.,
                156, Gandhiji Road, Erode 638 001                                ...Respondent in all Cases

                          Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
                against the common order dated 12.10.2007 passed by the Income Tax Appellate
                Tribunal, Madras “D” Bench, in I.T.A.Nos.1406,1493,1860 and 1955 /Mds/04.
                                   For Appellant      :     Mr.M. Swaminathan
                                                            Sr. Standing Counsel for
                                                            Mrs.K.G.Usha Rani
                                                            Jr. Standing counsel (in all cases)

                                   For Respondent     :     M/s.Sree Lakshmi Valli for
                                                            Mr. N. Muthukumar (in all cases)




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                                                                  Tax Case Appeal Nos.548 to 551 of 2009, dated 6.12.2021


                                              COMMON JUDGMENT

                                   (Judgment was delivered by R. MAHADEVAN, J.)

                          These tax case appeals have been filed by the appellant / Revenue, calling

                in question the correctness of the order dated 12.10.2007 passed by the Income

                Tax Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.Nos.1406,1493,1860 and

                1955/Mds/04, relating to the assessment years 2000-01 and 2001-02.



                          2. On 14.07.2009, these appeals were admitted by this Court on the

                following substantial question of law:-

                                  ' Whether in the facts and circumstances of the case, the

                          Tribunal was right in deleting the disallowance of Rs.48,32,324/-

                          claimed by the assessee under section 801?'



                          3. When the matters were taken up for consideration, the learned counsel

                for the appellant / Revenue brought to the notice of this court the Circular

                No.17/2019 dated 08.08.2019 issued by the Central Board Direct Taxes,

                wherein, it is stipulated that appeals shall not be filed/pursued by the Department

                before the High Court in cases where the tax effect does not exceed

                Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in


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                                                                   Tax Case Appeal Nos.548 to 551 of 2009, dated 6.12.2021


                these appeals is less than the threshold limit.



                          4. In the light of the aforesaid submissions made by the learned counsel for

                the appellant / Revenue, the present appeals, wherein, the tax effect is said to be

                less than the monetary limit imposed, are dismissed as withdrawn, keeping open

                the substantial question of law for determination in appropriate cases. No costs.




                                                                              [R.M.D,J.]                     [M.S.Q,
                J.]
                                                                                      06.12.2021

                Internet : Yes
                Index : Yes / No
                msr

                To

                1. The Income Tax Appellate Tribunal, Madras “D” Bench,
                Chennai.
                2. The Commissioner of Income Tax, Erode.




                                                                                     R. MAHADEVAN, J.

https://www.mhc.tn.gov.in/judis

Tax Case Appeal Nos.548 to 551 of 2009, dated 6.12.2021

AND MOHAMMED SHAFFIQ, J.

msr

Tax Case Appeal Nos.548 to 551 of 2009

06.12.2021

https://www.mhc.tn.gov.in/judis