Madras High Court
Commissioner Of Income Tax vs M.P. Purushothaman on 13 June, 2022
T.C.A.Nos.698 to 702 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.06.2022
CORAM :
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
T.C.A.Nos.698 to 702 of 2011
Commissioner of Income Tax
Chennai. ... Appellant in all TCAs
Versus
M.P. Purushothaman
... Respondent in all
TCAs
Appeals preferred under Section 260A of the Income Tax Act, 1961,
against the common order of the Income Tax Appellate Tribunal,
“B” Bench, Chennai, dated 22.02.2008 in I.T.A.Nos.25, 18, 26, 19 and
27/Mds/2007.
For Appellant : Mr.Karthik Ranganathan
Standing Counsel in all TCAs
For Respondent : Mr.S.Sridhar in all TCAs
Page 1/5
https://www.mhc.tn.gov.in/judis
T.C.A.Nos.698 to 702 of 2011
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 22.02.2008 passed by the Income Tax
Appellate Tribunal, Chennai, 'B' Bench, in I.TA.Nos. 25, 18, 26, 19 and
27/Mds/2007, relating to the assessment years 1998-99, 2003-04, 2003-04,
2004-05 and 2004-2005 respectively.
2.By order dated 12.06.2012, this court admitted the aforesaid tax case
appeals on the following substantial questions of law:
T.C.A.No. 698 of 2011:
“Whether on the facts and circumstances of the case,
the Tribunal was right in deleting the addition of Rs.74 lakhs
under the head unexplained investment under Section 69
when there is a prima facie finding from the materials seized,
and the same being affirmed by the sworn statement of the
witness-cum-the recipient of money involved?”
Page 2/5
https://www.mhc.tn.gov.in/judis
T.C.A.Nos.698 to 702 of 2011
T.C.A.Nos.699 and 700 of 2011:
“(i) Whether on the facts and circumstances of the case,
the Tribunal was right in deleting the addition made by the
Assessing Officer towards alleged investment on unexplained
gold jewellery ?
(ii) Whether on the facts and circumstances of the case,
the Tribunal was right in deleting the addition made under
the head income from house property when the assessee has
not substantiated the lowering of the rent?”
T.C.A.Nos.701 and 702 of 2011:
“(i) Whether on the facts and circumstances of the case,
the Tribunal was right in holding that the cash found in the
possession of the assessee is not his undisclosed income, when
the assessee has not satisfactorily explained the source?
(ii) Whether on the facts and circumstances of the case,
the Tribunal was right in deleting the addition made under the
head income from house property when the assessee has not
substantiated the lowering of the rent?”
Page 3/5
https://www.mhc.tn.gov.in/judis
T.C.A.Nos.698 to 702 of 2011
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 questions of law for determination
in appropriate cases. No costs.
(R.M.D., J.) (M.S.Q., J.)
13.06.2022
Internet : Yes
Index : Yes / No
psa/av
Page 4/5
https://www.mhc.tn.gov.in/judis
T.C.A.Nos.698 to 702 of 2011
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
psa/av
To
1. The Income Tax Appellate Tribunal,
Chennai, “B” Bench.
2. The Commissioner of Income Tax,
Chennai.
3. The Assistant Commissioner of Income Tax,
Central Circle 1 (2), Chennai - 600 034.
4. The Commissioner of Income Tax (Appeals) - 1,
Chennai.
T.C.A.Nos.698 to 702 of 2011
13.06.2022
Page 5/5
https://www.mhc.tn.gov.in/judis
