Commissioner Of Income Tax vs M/S. Cooper Bussmann India (P) Ltd
2022 Latest Caselaw 10035 Mad

                                                                                    TCA.No.431 of 2011


                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED : 14.06.2022

                                                          CORAM

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

                                                    T.C.A.No.431 of 2011

                     Commissioner of Income Tax,
                     Chennai                                                       ...    Appellant

                                                           Versus

                     M/s. Cooper Bussmann India (P) Ltd.,
                     No.3A, EVR Street, Sedarapet,
                     Pondicherry 605 111                                           ... Respondent


                                  Tax Case Appeal filed under Section 260 A of the Income Tax Act,
                     1961 against the order of the Income Tax Appellate Tribunal Madras “C”
                     Bench, dated 11.04.2008 in ITA.No.394/Mds/2007.


                                               For Appellant    : Mr. J. Narayanaswamy
                                                                  Standing Counsel

                                                For Respondent : Mr. Joseph Prabakar




                     1/4

https://www.mhc.tn.gov.in/judis
                                                                                        TCA.No.431 of 2011


                                                          JUDGMENT

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

This Tax Case Appeal has been filed by the appellant / revenue,

questioning the correctness of the order dated 11.4.2008 passed by the

Income Tax Appellate Tribunal “C” Bench, Chennai in

ITA.No.394/Mds/2007.

2. On 11.10.2011, the appeal was admitted by this Court raising the

following substantial questions of law;

'1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to the benefit of Section 80HHC, when such a claim was made neither in the original return nor in the revised return, and no audit report was filed even during the assessment proceedings?

2. Whether a claim for deduction under Section 80HHC could have been validly entertained by the CIT(A), when it was not made before the assessing officer, and the assessment was made under Section 144 after rejection of books of accounts?'

https://www.mhc.tn.gov.in/judis TCA.No.431 of 2011

3. When the matter was 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 this appeal 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 appeal, wherein, the tax

effect is said to be less than the monetary limit imposed, is dismissed as

withdrawn, keeping open the substantial questions of law for determination

in an appropriate case. No costs.

                                                                       [R.M.D,J.]           [M.S.Q.,
                     J.]
                                                                              14.06.2022
                     msr
                     Index        : Yes / No

https://www.mhc.tn.gov.in/judis TCA.No.431 of 2011

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

msr

To The Income Tax Appellate Tribunal “C” Bench, Chennai.

T.C.A.No.431 of 2011

14.06.2022

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