Madras High Court
Commissioner Of Income Tax vs M/S. Milliennium Software ... on 27 June, 2022
T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.06.2022
CORAM :
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
Commissioner of Income Tax
Central I
... Appellant in TCA.Nos.107,
108 and 111 of 2010
Commissioner of Income Tax - I,
Chennai. ... Appellant in TCA.Nos.1244,
1245 and 1248 of 2010
Versus
M/s. Milliennium Software Productions
(India) Pvt. Ltd.,
1, Kuppusamy Street, T Nagar,
Chennai - 600 017.
... Respondent in all TCAs
Appeals preferred under Section 260A of the Income Tax Act, 1961,
against the common orders of the Income Tax Appellate Tribunal,
"D" and “B” Bench, Chennai, dated 05.06.2009 and 30.04.2010 in
I.T.A.Nos.1854, 1855 and 1858/Mds/2008 and I.T.A.Nos.345, 346 and 349
/Mds/2010.
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T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
For Appellants : Mr.Karthik Ranganathan
Standing Counsel in all TCAs
For Respondent : Mr.R.Vijayaraghavan
for M/s.Subbaraya Aiyar in all TCAs
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 orders of the Income Tax Appellate Tribunal,
dated 05.06.2009 and 30.04.2010 in I.T.A.Nos.1854, 1855 and
1858/Mds/2008 and I.T.A.Nos.345, 346 and 349 /Mds/2010, relating to the
assessment years 2002-03, 2003-04 and 2006-07.
2.By order dated 21.02.2011, 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 the assessee was entitled to deduction under section 10A
for the Assessment Year under consideration in respect of the
old unit in No.1, Kuppusamy Street, T.Nagar, Chennai 17,
which is not in the Software Technology Park, on the basis of
the letter of approval dated 20.03.2001 issued by the Software
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T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
Technology Park of India (STPI), Chennai for setting up a new
undertaking at No.9, Krishna Iyer Street, Nungambakkam,
Chennai?"
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 appeal 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 question of law for determination in
appropriate cases. No costs.
(R.M.D., J.) (M.S.Q., J.)
27.06.2022
Internet : Yes
Index : Yes / No
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T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
av
To
1. The Income Tax Appellate Tribunal,
Chennai, “D” Bench.
2. The Income Tax Appellate Tribunal,
Chennai, “B” Bench.
3. Commissioner of Income Tax
Central I.
4. Commissioner of Income Tax - I,
Chennai.
5. The Assistant Commissioner of Income Tax,
Central Circle 1 (4), Chennai.
6. The Commissioner of Income Tax (Appeals) - 1,
Chennai.
T.C.A.Nos.107, 108, 111, 1244, 1245 and 1248 of 2010
27.06.2022
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