PRINCIPAL COMMISSIONER OF IN vs. JOSE.C.ABRAHAM

T.C.A.Nos.875 & 877 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.08.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.875 & 877 of 2019 The Principal Commissioner of Income Tax-I, No.63, Race Course Road, Coimbatore - 641 018. ... Appellant in both TCAs Versus Shri.Jose C.Abraham, C-108, Lavender Block, Raheja Enclave, Race Course, Coimbatore - 641 018.

... Respondent in both TCAs (PAN No.ADEPA 7821J) Appeals preferred under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 07.06.2019 in M.P.No.40/Chny/2018 in I.T.A.No.1095/Chny/2018 and M.P.No.41/Chny/2018 in I.T.A.No.1096/Chny/2018. For Appellant in both TCAs' : M/s.M.Swaminathan & V. Pushpa Standing Counsel Page 1/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos.875 & 877 of 2019 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 common order dated 07.06.2019 passed by the Income Tax Appellate Tribunal, Madras 'B' Bench, in M.P.No.40/Chny/2018 in I.T.A.No.1095/Chny/2018

and

M.P.No.41/Chny/2018

in I.T.A.No.1096/Chny/2018, relating to the assessment years 2009-10 and 2010-11 respectively. 2. By order dated 14.11.2019, this court admitted the aforesaid tax case appeals on the following substantial questions of law: "(i) Whether on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that as per clause 10 (e) of the CBDT Circular No.3/2018 is not applicable to the present cases? (ii) Whether on the facts and circumstances of the case, the Appellate Tribunal was right in law in concluding that the information received by the Assessing Officer from Pr.Directorate of Income Tax (Inv.), Ahmedabad is not external information, even though the AO received the information from a source beyond his area of jurisdiction?” Page 2/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos.875 & 877 of 2019 3.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 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/- (Rupees One Crore). It is also submitted that the tax effect in these appeals is less than the threshold limit. 4. 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 questions of law for determination in appropriate cases. No costs. (R.M.D., J.) (M.S.Q., J.) 24.08.2022

Internet : Yes

Index : Yes / No r n s Page 3/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos.875 & 877 of 2019 To 1. The Income Tax Appellate Tribunal, 'B' Bench, Chennai. 2.The Assistant Commissioner of Income Tax, Non-Corporate Circle-I, Coimbatore. 3. The Commissioner of Income Tax (Appeals)-2, Coimbatore. Page 4/5 https://www.mhc.tn.gov.in/judis T.C.A.Nos.875 & 877 of 2019 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. r n s T.C.A.Nos.875 & 877 of 2019 24.08.2022 Page 5/5 https://www.mhc.tn.gov.in/judis