Commissioner Of Income Tax - I vs M/S. Mallow International
2022 Latest Caselaw 4552 Mad

                                                                               Tax Case Appeal No.1455 of 2010


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED :08.03.2022

                                                         CORAM :

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                          AND
                THE HONOURABLE MR. JUSTICE J.SATHYA NARAYANA PRASAD

                                            Tax Case Appeal No.1455 of 2010

                Commissioner of Income Tax - I
                Tiruchirapalli.
                ...Appellant

                                                           -vs-

                M/s. Mallow International,
                SF 535, Semmadai,
                Salem Bye-Pass Road, Karur.
                ...Respondent

                          Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
                against the order dated 09.07.2010 passed by the Income Tax Appellate
                Tribunal, Madras “D” Bench, Chennai in I.T.A.No.564/Mds/2010.


                                   For Appellant     :     Mr.M.Swaminathan
                                                           Senior Standing Counsel
                                                           Ms.V.Pushpa

                                   For Respondent    :    Mr.Vikram Vijayaraghavan
                                                          for Mr.Subbaraya Aiyar



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                                                                                  Tax Case Appeal No.1455 of 2010




                                                    JUDGMENT

(Judgment was delivered by R. MAHADEVAN, J.) This tax case appeal has been filed by the appellant / Revenue, calling in

question the correctness of the order dated 09.07.2010 passed by the Income

Tax Appellate Tribunal, 'D' Bench, Chennai, in I.T.A.No.564/Mds/2010,

relating to the assessment year 2000-07. On 28.2.2011, this Tax Case Appeal

is admitted on the following substantial questions 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 for depreciation at the rate of 80% and 40% applicable to windmills based on the date of putting to use, even on the electrical fittings and civil work, on which depreciation was allowable only at the rate of 10% and 5%?"

2. 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

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Tax Case Appeal No.1455 of 2010

this appeal is less than the threshold limit.

3. 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 question of law for determination in an appropriate case.

No costs.

                                                                       [R.M.D,J.]            [J.S.N.P.,
                J.]
                                                                            08.03.2022

                Internet : Yes
                Index : Yes / No
                gba/msr

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

Tax Case Appeal No.1455 of 2010

R. MAHADEVAN, J.

AND J.SATHYA NARAYANA PRASAD, J.

gba/msr To

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

Tax Case Appeal No.1455 of 2010

08.03.2022

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