PRINCIPAL COMMISSIONER OF INCOME TAX vs. T. Senthil

PDF · subscribers
TCA/83/2024HC Madras15 October 2024Bench: Honourable Mr Justice R. SURESH KUMAR3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the submission by the Revenue's counsel that the matter falls under the 'Low Tax Effect' category as per Circular No.9/2024 dated 17.09.2024. Consequently, the substantial question of law framed for the appeal was kept open to be decided at a later point in time. No order was made as to costs. The judgment does not provide any reasoning or finding on the merits of the substantial question of law itself, as the appeal was disposed of on procedural grounds related to the tax effect.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax, Ward 2(5), Erode, filed an appeal before the High Court of Judicature at Madras. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Chennai Bench, dated 09.06.2023, in I.T.A.No.1631/CHNY/2018. The appeal was admitted on 04.06.2024, raising a substantial question of law concerning the validity of a revised return filed under Section 153A of the Income Tax Act, 1961, and whether it should be considered by the Assessing Officer. The Revenue's counsel submitted that the matter is covered under the 'Low Tax Effect' as per Circular No.9/2024 dated 17.09.2024.

What were the issues?

1. Whether, in the facts and circumstances of the case and in law, the learned ITAT was justified in holding that a valid revised return can be filed on a return under Section 153A, which ought to be considered by the Assessing Officer? (Question of law turning on Section 153A of the Income Tax Act, 1961). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue argued that the matter is covered under the 'Low Tax Effect' as per Circular No.9/2024 dated 17.09.2024.

Which sections of the Income-tax Act were involved?

Section 153A,Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.83 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.10.2024 CORAM : THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN T.C.A.No.83 of 2024 Principal Commissioner of Income Tax Ward 2(5), Erode. .. Appellant Vs. T.Senthil .. Respondent Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of Income Tax Appellate Tribunal “C” Bench,

Chennai

dated

09.06.2023

passed

in I.T.A.No.1631/CHNY/2018. For the Appellant : Mr.Karthik Ranganathan Senior Standing Counsel JUDGMENT (Order of the Court was made by R.SURESH KUMAR, J.) The present tax case appeal was admitted on 04.06.2024 by this Court on the following substantial question of law:- "1. Whether in the facts and circumstances of the case and in law, the learned ITAT was justified in holding that a valid revised return can be filed on a return u/s 153A which ought to be considered by the Assessing Officer?" Page 1 of 3 https://www.mhc.tn.gov.in/judis T.C.A.No.83 of 2024 2. It is submitted by the learned Senior Standing Counsel appearing for the appellant Revenue that this matter is covered under the Low Tax Effect as per the recent Circular dated 17.09.2024, in Circular No.9/2024. 3. Hence, this appeal stands dismissed, as covered under the low tax effect and the substantial question of law arising in this appeal is kept open to be decided at the later point of time. There shall be no order as to costs. (R.S.K., J.) (C.S.N, J) 15.10.2024 Neutral Citation:Yes/No drm Page 2 of 3 https://www.mhc.tn.gov.in/judis T.C.A.No.83 of 2024 R. SURESH KUMAR, J. AND C. SARAVANAN

, J.

(drm) T.C.A.No.83 of 2024 15.10.2024 Page 3 of 3 https://www.mhc.tn.gov.in/judis

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →