THE COMMISSIONER OF INCOME vs. M/S.ALLIED INVESTMENTS AND

T.C.A.No.316 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.08.2022 CORAM : THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.316 of 2017 The Commissioner of Income Tax, Chennai.

... Appellant Versus M/s.Allied Investments and Housing Pvt. Ltd., No.13, Vidhan House, Venkataraman Road, T.Nagar, Chennai - 600 017.

... Respondent (PAN: AAACA7460P) Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai, “A” Bench, Chennai dated 16.09.2016 in I.TA.No.882/Mds/2016. For Appellant : Mr.T.Ravi Kumar Senior Standing Counsel Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.316 of 2017 J U D G M E N T (Judgment was delivered by R.MAHADEVAN, J.) This tax case appeal has been filed by the appellant / Revenue, challenging the order dated 16.09.2016 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai in I.T.A.No.882/Mds/2016, relating to the assessment year 2011-12. 2. By order dated 28.06.2017, this court admitted the aforesaid tax case appeal on the following substantial question of law: "Whether the service tax collected from the customers by the assessee, but not paid before the date of filing of the return, could be claimed as a deduction?" 3. 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 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 this appeal is less Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.316 of 2017 than the threshold limit. 4. 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the present appeal, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn, keeping open the substantial question of law for determination in an appropriate case.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.) 24.08.2022 r n s

Internet : Yes.

Index : Yes / No. Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.316 of 2017 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. r n s To 1. The Income Tax Appellate Tribunal 'A' Bench, Chennai. 2. The Commissioner of Income Tax, (Appeals)-I, Chennai. 3. The Deputy Commissioner of Income Tax, Company Circle-I (1), Chennai. T.C.A.No.316 of 2017 24.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis