THE COMMISSIONER OF INCOME T vs. C.B.SUJATHA

Tax Case Appeal Nos.591 & 592 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.12.2021 CORAM THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal Nos. 591 & 592 of 2021 and C.M.P. No. 20878 of 2021 The Commissioner of Income Tax Chennai .. Appellant in both TCAs Versus C.B. Sujatha

.. Respondent in both TCAs Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order dated 09.06.2006 passed by the Income Tax Appellate Tribunal, Chennai “A” Bench, in I.T.A.Nos. 3227/Mds/04 and 1927/Mds/05. For Appellant : M/s.V.Pushpa Junior Standing Counsel in both TCAs 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 order dated 09.06.2006 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.Nos.3227/Mds/04 and 1927/Mds/05, 1/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal Nos.591 & 592 of 2021 relating to the assessment years 2002-03 and 2001-02 respectively, by raising the following substantial question of law:- “Whether in the facts and circumstances of the case, the Tribunal was right in holding that the monthly amount received by the assessee cannot be treated as family pension, and cannot be taxed as per the provisions of the Section 57iiia and its explanation” 2. 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. 3. 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the present appeals, wherein, the tax effect is said to be less than the monetary limit imposed, are dismissed as withdrawn, keeping open the substantial question of law for determination in appropriate cases. No costs. 2/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal Nos.591 & 592 of 2021 Consequently, connected miscellaneous petition is closed. [R.M.D,J.] [M.S.Q, J.] 20.12.2021

Internet : Yes

Index : Yes / No dhk To 1. The Income Tax Appellate Tribunal, Madras “A” Bench. 2. The Commissioner of Income Tax Chennai 3/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal Nos.591 & 592 of 2021 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. dhk Tax Case Appeal Nos.591 & 592 of 2021 20.12.2021 4/4 https://www.mhc.tn.gov.in/judis