Madras High Court
Commissioner Of Income Tax vs S.J. Suryah on 18 August, 2022
T.C.A.Nos.182, 183, 185 and 186 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.08.2022
CORAM :
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
T.C.A.Nos.182, 183, 185 and 186 of 2016
Commissioner of Income Tax,
Central II,
No.108, Nungambakkam High Road,
Chennai 600 034. ... Appellant in all TCAs
Versus
S.J. Suryah ... Respondent in all TCAs
Appeals preferred under Section 260A of the Income Tax Act, 1961,
against the order dated 05.06.2015 passed by the Income Tax Appellate
Tribunal, “C” Bench, Chennai, in I.T.A.Nos. 1858, 1859, 1861 and
1862/Mds/2014.
For Appellant : Mr.M.Swaminathan
Senior Standing Counsel
M/s.V.Pushpa,
Standing Counsel in all TCAs
For Respondent : Mr.R.Sivaraman in all TCAs
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T.C.A.Nos.182, 183, 185 and 186 of 2016
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 common order dated 05.06.2015 passed by the Income Tax
Appellate Tribunal, “C” Bench, Chennai, in I.T.A.Nos. 1858, 1859, 1861
and 1862/Mds/2014, relating to the respective assessment years 2002-03,
2003-04, 2005-06 and 2006-07.
2.By order dated 20.04.2016, this court admitted the aforesaid tax case
appeals on the following substantial questions of law:
“(i) Whether on the facts and in the circumstances of the case
and in law, the Appellate Tribunal is correct in holding that the
assessment orders passed for the Assessment Years 2002-03 to
2006-07 on 24.09.2008 are barred by limitation without considering
provisions of Clause (ii) of Explanation to 6th Proviso to Section
153B of the Income Tax Act? and
(ii) Whether on the facts and in the circumstances of the case
and in law, the Appellate Tribunal is correct in allowing the
assessee to take advantage of the situation arising cut of his own
breach of legal obligations cast by the Legislature upon him?"
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T.C.A.Nos.182, 183, 185 and 186 of 2016
3. 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.
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 questions of law for determination
in appropriate cases. No costs.
(R.M.D., J.) (M.S.Q., J.)
18.08.2022
Internet : Yes
Index : Yes / No
av
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T.C.A.Nos.182, 183, 185 and 186 of 2016
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
av
To
1. The Income Tax Appellate Tribunal,
“C” Bench, Chennai.
2. The Commissioner of Income Tax,
Central II,
No.108, Nungambakkam High Road,
Chennai 600 034.
3. The Deputy Commissioner of Income-tax,
Central Circle II (4), Chennai.
4. The Commissioner of Income Tax (A) (C)-11,
Chennai.
T.C.A.Nos.182, 183, 185 and 186 of 2016
18.08.2022
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