The Commissioner Of Income Tax vs M/S.Road Safety Club Pvt. Ltd
2022 Latest Caselaw 14032 Mad

                                                                          T.C.A.Nos.581 to 584 of 2010

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED 05.08.2022

                                                        CORAM

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



                                       Tax Case Appeal Nos.581 to 584 of 2010



                The Commissioner of Income Tax
                Chennai III                                           .. Appellant in all T.C.As

                                                         Vs.

                M/s.Road Safety Club Pvt. Ltd.
                4 Lady Desikachari Road
                Mylapore, Chennai 600 004                              .. Respondent in all T.C.As

                          Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
                against the common order dated 11.07.2008 passed by the Income Tax
                Appellate Tribunal, 'B' Bench, Chennai, in respective I.T.A.Nos.382/Mds/06,
                2429/Mds/06, 775/Mds/2007 and 2341/Mds/2007.
                                        For Appellant    : Mr.T.Ravikumar &
                                        in all T.C.As      Mrs.R.Hemalatha
                                                           Senior Standing Counsels

                                        For Respondent : Mr.R.Sivaraman
                                        in all T.C.As


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                                                                            T.C.A.Nos.581 to 584 of 2010

                                           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 common order dated 11.07.2008 passed by

                the Income Tax Appellate Tribunal, 'B' Bench, Chennai, for the assessment

                years 2001-02 to 2004-05.



                          2. By order dated 13.07.2010, this Court admitted the aforesaid tax case

                appeals on the following substantial question of law :

                                  “Whether on the facts and in the circumstances of the case,
                          the Income Tax Appellate Tribunal was right in holding that only
                          1/8th of the total membership fees received during the previous
                          year relevant to the assessment year should be treated as the
                          income of the assessee ?”


                          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
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                                                                          T.C.A.Nos.581 to 584 of 2010

                these appeals are 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.]
                                                                             05.08.2022
                Index        : Yes / No
                gya


                To
                1.The Commissioner of Income Tax
                Chennai III

                2.The Income Tax Appellate Tribunal
                'B' Bench
                Chennai

                3.The Assistant Commissioner of Income Tax
                Company Circle-V(4)
                Chennai




                                                                             R. MAHADEVAN, J.

AND

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

T.C.A.Nos.581 to 584 of 2010

MOHAMMED SHAFFIQ, J.

gya

Tax Case Appeal Nos.581 to 584 of 2010

05.08.2022 (1/2)

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