COMMISSIONER OF INCOME TAX vs. SHRI. M. PAJANAI ADAICALAM,

T.C.A.Nos.1199 to 1203 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.06.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.1199 to 1203 of 2015 Commissioner of Income Tax Puducherry, D.P.Thottam, Muthialpet, Puducherry 605 003. ... Appellant in all TCAs Versus M.Pajani Adaicalam

... Respondent in all TCAs Appeals preferred under Section 260A of the Income Tax Act, 1961, against the common order dated 22.07.2014 passed by the Income Tax Appellate Tribunal, “A” Bench, Chennai, in I.T.A.Nos.2047, 2048, 2049, 2050 and 2051/Mds/2013. For Appellants : Mr.J.Narayanasamy Standing Counsel in all TCAs For Respondent : Mr.Sriraman for Mr.S.Sridhar in all TCAs Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.1199 to 1203 of 2015 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 dated 22.07.2014 passed by the Income Tax Appellate Tribunal, “A” Bench, Chennai, in I.T.A.Nos.2047, 2048, 2049, 2050 and 2051/Mds/2013, relating to the assessment years 2007-08, 2008- 09, 2009-10, 2010-11 and 2011-12 respectively. 2.By order dated 16.02.2016, this court admitted the aforesaid tax case appeals on the following substantial questions of law: “(i) Whether the Tribunal was right in law and justified by deleting the penalty levied under section 271D of the Act, when the assessee regularly violated the provisions of section 269SS of the Income Tax Act? (ii) Whether the Tribunal was right in law in deleting the penalty levied under Section 271D when the assessee failed to establish a reasonable cause as contemplated under section 273B to the satisfaction of the assessing authority?" Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.1199 to 1203 of 2015 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.) 28.06.2022

Internet : Yes

Index : Yes / No av Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.1199 to 1203 of 2015 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. av To 1. The Income Tax Appellate Tribunal, “A” Bench, Chennai. 2. Commissioner of Income Tax Puducherry, D.P.Thottam, Muthialpet, Puducherry 605 003. 3. The Assistant Commissioner of Income Tax, Circle I, D.P.Thottam, Muthialpet, Puducherry 605 003. 4. The Commissioner of Income Tax (Appeals) - III, Chennai. T.C.A.Nos.1199 to 1203 of 2015 28.06.2022 Page 4/4 https://www.mhc.tn.gov.in/judis