The Commissioner Of Income Tax vs C.B. Sujatha
2021 Latest Caselaw 25040 Mad

                                                                         Tax Case Appeal Nos.591 & 592 of 2021


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED : 20.12.2021

                                                     CORAM

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

                                       Tax Case Appeal Nos. 591 & 592 of 2021
                                                        and
                                             C.M.P. No. 20878 of 2021

                The Commissioner of Income Tax
                Chennai                                                .. Appellant in both TCAs

                                                      Versus

                C.B. Sujatha                                         .. Respondent in both TCAs

                          Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
                against the order dated 09.06.2006 passed by the Income Tax Appellate
                Tribunal, Chennai “A” Bench, in I.T.A.Nos. 3227/Mds/04 and 1927/Mds/05.
                          For Appellant     :     M/s.V.Pushpa
                                                  Junior Standing Counsel in both TCAs

                                             COMMON JUDGMENT

                            (Judgment of the Court was delivered by R. MAHADEVAN, J.)

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

                challenging the order dated 09.06.2006 passed by the Income Tax Appellate

                Tribunal, 'A' Bench, Chennai, in I.T.A.Nos.3227/Mds/04 and 1927/Mds/05,
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                                                                             Tax Case Appeal Nos.591 & 592 of 2021


                relating to the assessment years 2002-03 and 2001-02 respectively, by raising the

                following substantial question of law:-



                                  “Whether in the facts and circumstances of the case, the
                          Tribunal was right in holding that the monthly amount received by
                          the assessee cannot be treated as family pension, and cannot be
                          taxed as per the provisions of the Section 57iiia and its
                          explanation”



                          2. 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

                these appeals is less than the threshold limit.



                          3. 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.

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                                                                        Tax Case Appeal Nos.591 & 592 of 2021


                Consequently, connected miscellaneous petition is closed.




                                                                   [R.M.D,J.]     [M.S.Q, J.]
                                                                         20.12.2021

                Internet : Yes
                Index : Yes / No
                dhk


                To


                1. The Income Tax Appellate Tribunal,
                   Madras “A” Bench.

                2. The Commissioner of Income Tax
                   Chennai




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                                      Tax Case Appeal Nos.591 & 592 of 2021


                                      R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

dhk

Tax Case Appeal Nos.591 & 592 of 2021

20.12.2021

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