COMMISSIONER OF INCOME TAX vs. M/S. CONGREGATION OF THE

TCA/698/2015HC Madras09 September 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court, by a judgment delivered on 09.09.2024, dismissed the Tax Case Appeal filed by the Revenue. The dismissal was based on the submission made by the Revenue's learned Standing Counsel that the tax effect was below the monetary limit. The Court recorded this submission and accordingly disposed of the appeal. The Court explicitly stated that the substantial questions of law raised in the appeal are kept open for adjudication at an appropriate stage. No costs were awarded. The specific findings on any substantive issues or the ratio decidendi for future cases are not provided, as the appeal was dismissed on a procedural ground related to tax effect.

What were the facts?

This appeal was filed by the Commissioner of Income Tax, Trichy (the Revenue) against an order dated 30.04.2014 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessee is M/s. Congregation of the Sisters of St. Joseph's of Cluny. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history prior to the Tribunal's order is not detailed in this judgment.

What were the issues?

The judgment does not explicitly state the substantial questions of law raised by the Revenue. However, it is implied that there were substantial questions of law to be adjudicated. The Revenue, through its learned Standing Counsel, submitted that the tax effect in the instant case is less than the monetary limit imposed by the relevant instructions or circulars. Therefore, the Revenue requested that the appeal be disposed of, keeping the substantial questions of law open for future adjudication. The assessee's contentions are not recorded in this judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.698 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.09.2024 CORAM : THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN T.C.A.No.698 of 2015 Commissioner of Income Tax, Trichy. .. Appellant -vs- M/s.Congregation of the Sisters of St. Joseph's of Cluny, Thiruvalluvar Street, Kallanguthur, Ariyamangalam, Trichy 620 010.

.. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 30.04.2014 passed in ITA No.1421/Mds/2013 on the file of Income Tax Appellate Tribunal Madras 'D' Bench, Chennai. For the Appellant : Mrs. V.Pushpa Sr. Stdg. Counsel For the Respondent : Mr.A.S.Sriraman __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.698 of 2015 JUDGMENT (Judgment of the Court was made by R.Suresh Kumar, J.) It is brought to our notice by the learned Standing Counsel for the appellant/Revenue that in the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue can be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time. Recording the said submission, this Tax Case Appeal is dismissed for low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs. (R.S.K., J.) (C.S.N., J.) 09.09.2024 Index : Yes/No NC : Yes/No sra __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.698 of 2015 To 1. The Registrar, Income-tax Appellate Tribunal, 'D' Bench, Chennai. 2. The Commissioner of Income Tax, Trichy. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.698 of 2015 R.SURESH KUMAR, J. AND C.SARAVANAN,J. (sra) T.C.A.No.698 of 2015 09.09.2024 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis

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