COMMISSIONER OF INCOME TAX vs. TAMILNADU TENNIS ASSOCIATION

TCA/478/2015HC Madras27 August 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court, by order dated 27.08.2024, dismissed the Tax Case Appeal filed by the Revenue. This dismissal was based on the submission made by the Revenue's counsel regarding the low tax effect of the case. The Court recorded this submission and proceeded to dismiss the appeal. Subsequently, by order dated 05.09.2024, the Court clarified its earlier order. It directed the Registry to re-issue the order to include a specific statement that the questions of law raised in the appeal were kept open for adjudication at an appropriate stage. Therefore, the appeal was dismissed without deciding the merits of the questions of law, preserving the right to raise them later.

What were the facts?

The Revenue, Commissioner of Income Tax, Chennai, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Madras 'C' Bench, Chennai, in I.T.A.No.1758/Mds/2013. The assessee is the Tamil Nadu Tennis Association. The appeal was listed for clarification. The High Court had previously disposed of the appeal on 27.08.2024, dismissing it on the grounds of low tax effect, with the questions of law directed to be kept open. A clarification was sought as this aspect was not captured in the original order copy.

What were the issues?

1. Whether the appeal should be dismissed on account of low tax effect? (Question of law) Assessee's Contention: The judgment does not record any specific contentions made by the assessee. However, the appeal was dismissed based on a submission made by the Revenue. Revenue's Contention: The learned counsel for the Revenue submitted that the case be dismissed on account of low tax effect. The judgment does not specify any other contentions or authorities relied upon by the Revenue for this submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.478 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.08.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.478 of 2015 Commissioner of Income Tax Chennai. ... Appellant Vs. Tamil Nadu Tennis Association Nungambakkam Tennis Stadium Lake Area, Chennai 600 034. ... Respondent ----- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai in I.T.A.No.1758/Mds/2013. For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.A.S.Sriraman ---- J U D G M E N T (Delivered by R. SURESH KUMAR, J.) Learned counsel for the Revenue submits that the case be dismissed on account of low tax effect. https://www.mhc.tn.gov.in/judis T.C.A.No.478 of 2015 R.SURESH KUMAR, J. AND C.SARAVANAN, J. KST 2. Recording the said submission, this appeal is dismissed. No costs. (R.S.K.,J.) (C.S.N.,J.) 27.08.2024 NCS : Yes/No Index : Yes/No KST To The Income Tax Appellate Tribunal 'C' Bench, Chennai. T.C.A.No.478 of 2015 https://www.mhc.tn.gov.in/judis T.C.A.No.478 of 2015 T.C.A.No.478 of 2015 R. SURESH KUMAR, J. AND C.SARAVANAN, J. (Order of the Court was made by R.SURESH KUMAR, J.) At the instance of the learned counsel appearing for the appellant, this appeal is listed under the caption 'For Clarification'. 2. While we disposed the said Tax Case Appeal on 27.08.2024, in view of the law tax effect, the questions of law which were raised in the said appeal was directed to be kept open for decision at appropriate stage. However, that portion of the order since had not been captured in the order copy, which has already been issued, this clarification is required. 3. Therefore, the Registry is directed to re-issue a fresh order, where, in Para 2 of the order after the words "This Appeal is dismissed", the following shall be added. "by keeping open the questions of law raised in this appeal for adjudication at an appropriate stage." (R.S.K.,J.) (C.S.N.,J.) 05.09.2024 KST R. SURESH KUMAR, J. https://www.mhc.tn.gov.in/judis T.C.A.No.478 of 2015 AND C.SARAVANAN, J. KST T.C.A.No.478 of 2015 05.09.2024 https://www.mhc.tn.gov.in/judis

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