Madras High Court
Principal Commissioner Of Income Tax vs Dollar Apparels on 23 October, 2024
Bench: R.Suresh Kumar, C.Saravanan
T.C.A.No.364 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.10.2024
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
AND
THE HON'BLE MR.JUSTICE C.SARAVANAN
Tax Case Appeal No.364 of 2017
Principal Commissioner of Income Tax
No.63, Race Course Road, Coimbatore. .... Appellant
Vs.
Dollar Apparels
No.13 sixty Feet Road
Kumaranandapuram
Tirupur .
PAN AAB FD 8592 K. .... Respondent
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Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
against the order of the Income Tax Appellate Tribunal, 'A' Bench Chennai,
dated 23.11.2016 in ITA.No.104/Mds/2016.
For Appellant : Mr.Karthik Ranganathan
Senior Standing Counsel
JUDGMENT
(Delivered by R.SURESH KUMAR, J.)
This Tax Case Appeal has been filed by the Revenue calling in question
the correctness of the order passed by the Income Tax Appellate Tribunal,
Chennai by raising the following substantial questions of law:
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1. Whether on the facts and in the circumstances of the
case, the appellate Tribunal is justified in law in
remitting the case to file of the assessing officer to
consider the deduction u/s.80IA of the Income Tax
Act in respect of income from windmill division
subject to the provisions of Section 80AB, when the
very same Tribunal vide order in ITA
No.2040/Mds/2016 dated 21.10.2016 in assessee's
own case on a similar issue for the subsequent
assessment year 2013-14 allowed the appeal in
favour of the Revenue?
2. Whether on the facts and circumstances of the case,
the Tribunal is justified in law in remitting the case to
file of the AO to consider the deduction u/s.80IA of
the Act in respect of income from windmill division
subject to the provisions of the Section 80AB, when it
is clear from the revised computation filed by the
assessee that the business income of the assessee is
'nil' and hence deduction u/s.80IA of the Act arises?"
2. It is brought to our notice by the learned Standing Counsel for the
appellant Revenue that in the instant case, as per the CBDT's Circular No.9 of
2024 dated 17.09.2024 the tax effect is said to be less than the monetary limit
imposed and therefore, the appeal can be disposed of, keeping the substantial
questions of law raised in this appeal open for adjudication at a later point of
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time.
3. Recording the aforesaid submission made by the learned Standing
Counsel for the appellant Revenue, this Tax Case Appeal is dismissed for low
tax effect, keeping open the substantial questions of law for adjudication at
appropriate stage. No costs.
(R.S.K.,J.) (C.S.N.,J.)
23.10.2024
NCS : Yes/No
KST
To
The Income Tax Appellate Tribunal
'A' Bench, Chennai.
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R.SURESH KUMAR, J.
AND
C.SARAVANAN, J.
KST
23.10.2024
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