The Commissioner Of Incometax vs Sushila Devi Kejriwal
2022 Latest Caselaw 184 Mad

                                                                    Tax Case Appeal Nos.572, 574, 577, 578 & 579 of 2021


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED : 04.01.2022

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

                                  Tax Case Appeal Nos. 572, 574, 577, 578 and 579 of 2021
                                                           and
                                    CMP.Nos. 20450, 20465, 21452 and 20508 of 2021

                The Commissioner of Incometax
                Chennai                                                         .. Appellant in all Cases

                                                          Versus

                Sushila Devi Kejriwal                                        ...Respondent in all Cases


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

                against the common order dated 30.03.2007 passed by the Income Tax

                Appellate Tribunal, Madras “C” Bench, in I.T.A.Nos.1567, 1568, 1569, 1570 &

                1571/Mds/2005.



                                   For Appellant      :    Mr.J. Narayansamy (in all cases)
                                                           Senior Standing Counsel

                                   For Respondent     :    Mr. M.Kaushik
                                                           for M/s.Sridhar (in all cases)



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                                                                   Tax Case Appeal Nos.572, 574, 577, 578 & 579 of 2021


                                              COMMON JUDGMENT
                            (Judgment of the Court was delivered by R. MAHADEVAN, J.)


                          These tax case appeals have been filed by the appellant / Revenue,

                calling in question the correctness of the order dated 30.03.2007 passed by the

                Income Tax Appellate Tribunal, 'C' Bench, Chennai, in I.T.A.Nos.1567, 1568,

                1569, 1570 & 1571/Mds/2005, relating to the respective assessment years

                1995-1996, 1996-1997, 1997-1998, 1999-2000 and 2000-2001, by raising the

                following substantial questions of law:-

                                  “(i) Whether on the facts and in the circumstances of the

                          case, the Income Tax Tribunal is right in deleting the additions

                          made by the assessing officer on account of notional interest as

                          income from house property in view of Section 23(1)(a) of the

                          Income Tax Act?

                                  (ii) Whether on the facts and in the circumstances of the

                          case, the Income Tax Tribunal is right in not considering the fact

                          that notional interest on interest free security deposits accepted

                          by the landlord could be treated as indirect rent for the purpose

                          of arriving at annual letting value as provided under

                          Sec.23(1)(a)?”



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                                                                   Tax Case Appeal Nos.572, 574, 577, 578 & 579 of 2021




                          2. 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 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 appropriate

                cases. No costs. Consequently, connected miscellaneous petitions are closed.




                                                                        [R.M.D, J.]    [M.S.Q, J.]
                                                                              04.01.2022

                Internet : Yes
                Index : Yes / No
                dhk



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                                                        Tax Case Appeal Nos.572, 574, 577, 578 & 579 of 2021




                                                              R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

dhk To

1. The Commissioner of Incometax Chennai

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

T.C.A. Nos. 572, 574, 577, 578 & 579 of 2021

04.01.2022

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