COMMISSIONER OF INCOME TAX vs. MR.S.J.SURYAH

T.C.A.Nos.182, 183, 185 and 186 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.08.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.182, 183, 185 and 186 of 2016 Commissioner of Income Tax, Central II, No.108, Nungambakkam High Road, Chennai 600 034. ... Appellant in all TCAs Versus S.J. Suryah ... Respondent in all TCAs Appeals preferred under Section 260A of the Income Tax Act, 1961, against the order dated 05.06.2015 passed by the Income Tax Appellate Tribunal, “C” Bench, Chennai, in I.T.A.Nos. 1858, 1859, 1861 and 1862/Mds/2014. For Appellant : Mr.M.Swaminathan Senior Standing Counsel M/s.V.Pushpa, Standing Counsel in all TCAs For Respondent : Mr.R.Sivaraman in all TCAs Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.182, 183, 185 and 186 of 2016

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 05.06.2015 passed by the Income Tax Appellate Tribunal, “C” Bench, Chennai, in I.T.A.Nos. 1858, 1859, 1861 and 1862/Mds/2014, relating to the respective assessment years 2002-03, 2003-04, 2005-06 and 2006-07.

2.By order dated 20.04.2016, this court admitted the aforesaid tax case appeals on the following substantial questions of law: “(i) Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is correct in holding that the assessment orders passed for the Assessment Years 2002-03 to 2006-07 on 24.09.2008 are barred by limitation without considering provisions of Clause (ii) of Explanation to 6th Proviso to Section 153B of the Income Tax Act? and (ii) Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is correct in allowing the assessee to take advantage of the situation arising cut of his own breach of legal obligations cast by the Legislature upon him?" Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.182, 183, 185 and 186 of 2016 3. When the 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 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 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.) 18.08.2022

Internet : Yes

Index : Yes / No av Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.182, 183, 185 and 186 of 2016 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. av To 1. The Income Tax Appellate Tribunal, “C” Bench, Chennai. 2. The Commissioner of Income Tax, Central II, No.108, Nungambakkam High Road, Chennai 600 034.