COMMISSIONER OF INCOME TAX vs. SMT V.P.SAFIYA

TCA.No.112 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.08.2022 CORAM

THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.No. 112 of 2018 Commissioner of Income Tax, Chennai

.. Appellant Versus Smt.V.P.Safiya, 5/25, 5th Street, APMS Marakkayar Nagar, Neelankarai, Chennai 600 041

.. 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 “A” Bench, dated 26.05.2016 passed in ITA.No.565/Mds/2016 in respect of Assessment Year 2011-12. For Appellant : Mr.J. Narayanaswamy Standing Counsel For Respondent : Mr. R. Sivaraman 1/4 https://www.mhc.tn.gov.in/judis TCA.No.112 of 2018 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 26.05.2016 passed by the Income Tax Appellate Tribunal Madras “A” Bench in ITA.No.565/Mds/2016 for the Assessment Year 2011-12 on the following substantial question of law; ' 1.Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the appeal arising out of the assessment order giving effect to the revisions order, had to be set aside, without going into the merits of the case, on the ground that the revision order of the CIT u/s.263, was set aside by the tribunal, even though the appeal arising from the revision order is pending before this Hon'ble Court?” 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 2/4 https://www.mhc.tn.gov.in/judis TCA.No.112 of 2018 effect in 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the present appeal, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn, keeping open the substantial question of law for determination in an appropriate case.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.] [M.S.Q., J.] 22.08.2022 msr

Index : Yes / No To 1. The Income Tax Officer, Business Ward-V(1), Chennai-34. 2. The Commissioner of Income Tax (Appeals)-15 Chennai -34 3. The Income Tax Appellate Tribunal Madras “A” Bench, Chennai 3/4 https://www.mhc.tn.gov.in/judis TCA.No.112 of 2018 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. msr T.C.A.No. 112 of 2018 22.08.2022 4/4 https://www.mhc.tn.gov.in/judis