Madras High Court
Commissioner Of Income Tax vs M/S.Shifa Hospitals on 19 February, 2021
T.C.A.Nos.374 to 376 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 19.02.2021
CORAM:
THE HON'BLE MR. JUSTICE M.DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI
T.C.A.Nos.374 to 376 of 2017
Commissioner of Income Tax,
Ward I (4), Tirunelveli. ... Appellant in all 3 TCAs
Vs.
M/s.Shifa Hospitals,
82, Kailasapuram Middle Street,
Tirunelveli – 627 001. ... Respondent in all 3 TCAs
Appeals preferred under Section 260A of the Income Tax Act,
1961, against the order of the Income Tax Appellate Tribunal, Madras,
"B" Bench, dated 14.12.2016 in I.TA.Nos.1735 to 1737/Mds/2016,
Assessment Year 2010-11, 2011-12 & 2012-13.
For Appellant : Mr.M.Swaminathan
(in all 3 TCAs) Senior Standing Counsel
For Respondent : Mr.T.Vasudevan
(in all 3 TCAs)
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T.C.A.Nos.374 to 376 of 2017
COMMON JUDGMENT
(Judgment was delivered by M.DURAISWAMY, J.)
We have heard Mr.M.Swaminathan, learned Senior Standing
Counsel for the appellant/Revenue and Mr.T.Vasudevan, learned counsel
for the respondent/assessee.
2.The appeals, filed by the Revenue under Section 260A of the
Income Tax Act, 1961 (for short, the Act) are directed against the order
dated 14.12.2016 made in I.TA.Nos.1735 to 1737/Mds/2016 on the file
of the Income Tax Appellate Tribunal, Chennai, "B" Bench (for brevity,
the Tribunal) for the Assessment Years 2010-11, 2011-12 & 2012-13.
3.The appeals were admitted on 11.09.2012 on the following
substantial questions of law:
“1)Whether on the facts and circumstances of
the case, the Tribunal was right in holding that the
revision order passed bythe Commissioner of Income
Tax under Section 263 are without concrete findings
when the Assessing Officer passed the assessment
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T.C.A.Nos.374 to 376 of 2017
order without conducting any enquiry on the survey
findings?
2)Whether on the facts and circumstances of
the case, the Tribunal was right in quashing the
revision order passed under Section 263 wherein the
Assessing Officer was directed to redo the assessment
after causing necessary enquiries to be made and in
accordance with law?
3)Whether on the facts and circumstances of
the case, the Tribunal was right in quashing the
revision order passed under Section 263 when the
Assessing Officer has passed orders without causing
any enquiry on the survey findings of maintaining
two set of books, OP consultation and Doctor fee not
disclosed in the books of accounts and diversion of
unaccounted income of the firm for construction of
residential house and such survey findings were
admitted by the Managing Partner and the
Accountant of the firm in the swon statement
recorded during the survey proceedings?”
4.The learned Senior Standing Counsel for the appellant submits
that the above appeals are not pursued by the Revenue on account of the
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T.C.A.Nos.374 to 376 of 2017
Low Tax Effect in terms of Circular No.17/2019 dated 08.08.2019 issued
by the Central Board of Direct Taxes. By the said Circular, the monetary
limit for filing or pursuing an appeal before the High Court has been
increased to Rs.1 crore. It is further submitted that the tax effect in these
cases are less than the threshold limit.
5.In the light of the said submissions, the above Tax Case Appeals
are dismissed as withdrawn on account of the Low Tax Effect. The
substantial questions of law framed are left open. In the event the tax
effect in these cases is above the threshold limit fixed in the said
Circular, liberty is granted to the Revenue to make a mention to this
Court to restore the appeals to be heard and decided on merits. No costs.
Index : Yes/No [M.D., J.] [T.V.T.S., J.]
Internet : Yes 19.02.2021
va
To
The Income Tax Appellate Tribunal, Chennai, "B" Bench
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T.C.A.Nos.374 to 376 of 2017
M.DURAISWAMY, J.
and
T.V.THAMILSELVI, J.
va
T.C.A.Nos.374 to 376 of 2017
19.02.2021
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