Madras High Court
Commissioner Of Income Tax vs Sas Hotels & Enterprises Ltd on 22 February, 2021
T.C.A.No.586 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 22.02.2021
CORAM:
THE HON'BLE MR. JUSTICE M.DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI
T.C.A.No.586 of 2010
Commissioner of Income Tax,
Chennai. ... Appellant
Vs.
SAS Hotels & Enterprises Ltd.,
No.3, Mangesh Street,
T.Nagar, Chennai – 17. ... Respondent
Appeal preferred under Section 260A of the Income Tax Act,
1961, against the order of the Income Tax Appellate Tribunal, Madras,
"C" Bench, dated 11.04.2008 in I.TA.No.301/Mds/2006 Assessment
Year 2000-01.
For Appellant : Mr.J.Narayanasamy,
Senior Standing Counsel
For Respondent : Ms.Sriniranjani Srinivasan
JUDGMENT
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T.C.A.No.586 of 2010
(Judgment was delivered by M.DURAISWAMY, J.)
We have heard Mr.J.Narayanasamy, learned Senior Standing
Counsel for the appellant/Revenue and Ms.Sriniranjani Srinivasan,
learned counsel for the respondent/assessee.
2.The appeal, filed by the Revenue under Section 260A of the
Income Tax Act, 1961 (for short, the Act) is directed against the order
dated 11.04.2008 made in I.TA.No.301/Mds/2006 on the file of the
Income Tax Appellate Tribunal, Chennai, "C" Bench (for brevity, the
Tribunal) for the Assessment Year 2000-01.
3.The appeal was admitted on 20.07.2010 on the following
substantial question of law:
“Whether in the facts and circumstances of the
case, the Tribunal was right in holding that while
computing the deduction under Section 80HHD the
turnover of wind mill division/civil contract receipts
were to be excluded from the total receipts of the
business carried on by the assessee?”
4.The learned Senior Standing Counsel for the appellant submits
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T.C.A.No.586 of 2010
that the above appeal is not pursued by the Revenue on account of the
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 Appeal
is dismissed as withdrawn on account of the Low Tax Effect. The
substantial question of law framed is left open. In the event the tax effect
in this case 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 appeal to be heard and decided on merits. No costs.
Index : Yes/No [M.D., J.] [T.V.T.S., J.]
Internet : Yes 22.02.2021
va (2/4)
M.DURAISWAMY, J.
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T.C.A.No.586 of 2010
and
T.V.THAMILSELVI, J.
va
To
The Income Tax Appellate Tribunal, Chennai, "C" Bench
T.C.A.No.586 of 2010
(2/4)
22.02.2021
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