THE COMMISSIONER OF INCOME vs. ST. PETERS INSTITUTE OF

T.C.A.No.714 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.714 of 2017 The Commissioner of Income Tax, Chennai. ... Appellant Versus St Peters Institute of Higher Education and Research, No.621, 1st Floor, Sire Mansion, Anna Salai,Thousand Lights, Chennai - 600 006. ... Respondent Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras, “A” Bench, dated 06.01.2016 in I.TA.No.2264/Mds/2013. For Appellant : Mr.J.Narayanaswamy Senior Standing Counsel For Respondent : Mr.A.S.Sriram Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.714 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 06.01.2016 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench in I.T.A.No.2264/Mds/2013, relating to the assessment year 2010-11, by raising the following substantial questions of law:- "(i) Whether on the facts and circumstances of the case, the Tribunal was right in deleting the addition on account of capitation fee on the ground of absence of corroborative evidence, when the survey conducted and diary impounded are itself corroborative evidence? (ii) Whether on the facts and circumstances of the case, the Tribunal was right in not adjudicating the issue of set off of excess application of income of earlier years against the shortfall in application of income during the current year?" 2. 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/- Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.714 of 2017 (Rupees One Crore). It is also submitted that the tax effect in this appeal 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the present appeal, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn, keeping open the substantial questions of law for determination in an appropriate case.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.714 of 2017 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. r n s To 1. The Income Tax Appellate Tribunal Madras 'A' Bench, Chennai. 2. The Commissioner of Income Tax, (Appeals), Chennai. 3. The Deputy Director of Income Tax, (Exemptions)-I, Chennai. T.C.A.No.714 of 2017 24.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis