The Commissioner Of Income Tax v. Shri S.Nagarajan

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 23.10.2018 CORAM :

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.382 & 383 of 2009 The Commissioner of Income Tax, Salem ...Appellant in both TCAs Vs Shri S.Nagarajan

...Respondent in

TCA.382/2009 Shri.S.Murugan

...Respondent in

TCA.383/2009 APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 06.6.2006 in ITA Nos.2638 and 2641/Mds/2005 respectively on the file of the Income Tax Appellate Tribunal Madras 'D' Bench for the assessment year 2002-03.

For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.Usharani For Respondent :

Mr.A.S.Sriraman COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant.

2. These appeals by the Revenue challenge the common order passed by the Income Tax Appellate Tribunal, which decided the issue in favour of the assessee.

3. The Revenue seeks to withdraw the appeals on account of low tax effect in terms of Circular No.3 of 2018 dated 11.7.2018 issued by the Central Board of Direct Taxes.

4. In the light of the above, the appeals are dismissed as withdrawn and the substantial questions of law framed are left open. In the event, in each of the cases, the tax effect is above the threshold limit fixed in the https://hcservices.ecourts.gov.in/hcservices/

said circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeals to be heard and decided on merits. No costs.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar To The Income Tax Appellate Tribunal, Madras 'D' Bench. 2.the commissioner of Income tax ,Salem.

+1cc to Mr.A.S.Sriraman , Advocate SR.No. 72187 +2ccs to Mr.T.R.Senthilkumar, Advocate SR.No. 72324,73251 TCA.Nos.382 & 383 of 2009 ASK(18/12/2018) https://hcservices.ecourts.gov.in/hcservices/