Madras High Court
Commissioner Of Income Tax vs Alpha Systems P Ltd on 14 December, 2021
Tax Case Nos. 982 & 983 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14.12.2021
CORAM :
THE HON'BLE MR. JUSTICE R. MAHADEVAN
AND
THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case (A) Nos. 982 and 983 of 2008
T.C. No. 982 of 2008:-
Commissioner of Income Tax
Chennai. ... Appellant
Vs.
Alpha Systems P Ltd
30 & 32, Ramana Residency
4th Cross, Bangalore – 560 038. ... Respondent
Tax Case filed under Section 260A of the Income Tax Act, 1961
against the order of the Income Tax Appellate Tribunal, Chennai “A” Bench,
Chennai dated 30.11.2007 passed in I.T.A. No. 2323/Mds/2005.
For Appellant : Mr. T.Ravi Kumar
Senior Standing Counsel
For Respondent : Mr. S.Sridhar
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Tax Case Nos. 982 & 983 of 2008
T.C. No. 983 of 2008 :-
Commissioner of Income Tax
Chennai. ... Appellant
Vs.
Alpha Systems P Ltd
30 & 32, Ramana Residency
4th Cross, Bangalore – 560 038. ... Respondent
Tax Case filed under Section 260A of the Income Tax Act, 1961
against the order of the Income Tax Appellate Tribunal, Chennai “A” Bench,
Chennai dated 30.11.2007 passed in Co105/Mds/07 in I.T.A. No.
2323/Mds/2005.
For Appellant : Mr. T.Ravi Kumar
Senior Standing Counsel
For Respondent : Mr. S.Sridhar
COMMON JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
These tax case appeals have been filed by the appellant / Revenue,
challenging the order dated 30.11.2007 passed by the Income Tax Appellate
Tribunal, Bench 'A', Chennai, in I.T.A.No.2323/Mds/2005 and in
Co105/Mds/07 in I.T.A.No.2323/Mds/2005, relating to the assessment year
1997-98.
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Tax Case Nos. 982 & 983 of 2008
2.By order dated 21.07.2008, this court admitted the aforesaid tax case
appeals on the following substantial questions of law:
“1. Whether on the facts and in the circumstances of the
case, the Tribunal was right in considering the grounds of cross
objection of the assessee without condoning the delay in filing
the cross objection ?
2. Whether on the facts and circumstances of the case,
the Tribunal was right in holding that the assessee had made
full and true disclosure in the original return and reassessment
proceedings under section 143(3) r/w 147 is not valid ?"
3.When these 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 these appeals are less than the threshold limit.
4.In the light of the aforesaid submissions made by the learned counsel
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Tax Case Nos. 982 & 983 of 2008
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 questions of law for determination in
appropriate cases. No costs.
[R.M.D., J.] [M.S.Q., J.]
14.12.2021
Internet : Yes
Index : Yes / No
Maya
To
1.The Income Tax Appellate Tribunal
Madras “A” Bench, Chennai.
2.The Commissioner of Income Tax
Chennai.
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Tax Case Nos. 982 & 983 of 2008
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
Maya
Tax Case Nos. 982 and 983 of 2008
Dated : 14.12.2021
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