Commissioner Of Income Tax vs D. Satish Kumar
2022 Latest Caselaw 1596 Mad

                                                                            Tax Case Appeal Nos. 542 to 545 of 2010


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED : 01.02.2022

                                                         CORAM :

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                          AND
                          THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ

                                         Tax Case Appeal Nos. 542 to 545 of 2010


                Commissioner of Income Tax
                Chennai                                                     .. Appellant in all cases

                                                          Versus

                D. Satish Kumar                                            .. Respondent in all cases



                          Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961

                against the common order dated 28.08.2009 passed by the Income Tax Appellate

                Tribunal, Madras “D” Bench, in I.T.A.Nos.580 to 583/Mds/2009.



                                   For Appellant     :    Mr.T.Ravi Kumar in all cases

                                   For Respondent    :    Mr.R.Raghavan in all cases




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


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                                                                            Tax Case Appeal Nos. 542 to 545 of 2010




                                                     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 28.08.2009 passed by the

Income Tax Appellate Tribunal, 'D' Bench, Chennai, in

I.T.A.Nos.580 to 583/Mds/2009, relating to the assessment years 2001-02 to

2004-05.

2.By order dated 12.07.2010, this court admitted the aforesaid tax case

appeals on the following substantial question of law:

“(i) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the CIT under section 263 is not sustainable in law?

(ii) Whether on the facts and circumstances of the case, the Tribunal was right in holding that deduction under Section 80HHC cannot be reduced bythe amount of deduction sought under Section 80IB?”

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

Tax Case Appeal Nos. 542 to 545 of 2010

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 are

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 questions of law for determination in an appropriate cases. No

costs.

                                                                       [R.M.D, J.]    [M.S.Q, J.]
                                                                             01.02.2022

                Internet : Yes
                Index : Yes / No
                dhk


                To

                1. Commissioner of Income Tax
                   Chennai

2. The Income Tax Appellate Tribunal, Madras “D” Bench.

3.The Commissioner of Income Tax (Appeals) Chennai https://www.mhc.tn.gov.in/judis

Tax Case Appeal Nos. 542 to 545 of 2010

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

dhk

TCA Nos. 542 to 545 of 2010

01.02.2022

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