The Commissioner Of v. Alpha Systems P Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.12.2021 CORAM :

THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case (A) Nos. 982 and 983 of 2008 T.C. No. 982 of 2008:- Commissioner of Income Tax ...

Appellant Vs.

Alpha Systems P Ltd 30 & 32, Ramana Residency 4th Cross, Bangalore - 560 038.

... Respondent Tax Case filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai "A" Bench, Chennai dated 30.11.2007 passed in I.T.A. No. 2323/Mds/2005. For Appellant : Mr. T.Ravi Kumar Senior Standing Counsel For Respondent : Mr. S.Sridhar Page 1/5

T.C. No. 983 of 2008 :- Commissioner of Income Tax ...

Appellant Vs.

Alpha Systems P Ltd 30 & 32, Ramana Residency 4th Cross, Bangalore - 560 038.

... Respondent Tax Case filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai "A" Bench, Chennai dated 30.11.2007 passed in Co105/Mds/07 in I.T.A. No. 2323/Mds/2005.

For Appellant : Mr. T.Ravi Kumar Senior Standing Counsel For Respondent : Mr. S.Sridhar C O M M O N J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) These tax case appeals have been filed by the appellant / Revenue, challenging the order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, Bench 'A', Chennai, in I.T.A.No.2323/Mds/2005 and in Co105/Mds/07 in I.T.A.No.2323/Mds/2005, relating to the assessment year 1997-98.

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2.By order dated 21.07.2008, this court admitted the aforesaid tax case appeals on the following substantial questions of law: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in considering the grounds of cross objection of the assessee without condoning the delay in filing the cross objection ?

2. Whether on the facts and circumstances of the case, the Tribunal was right in holding that the assessee had made full and true disclosure in the original return and reassessment proceedings under section 143(3) r/w 147 is not valid ?" 3.When these 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 appeals 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 are less than the threshold limit. 4.In the light of the aforesaid submissions made by the learned counsel Page 3/5

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.] 14.12.2021 Internet : Yes Index : Yes / No Maya To 1.The Income Tax Appellate Tribunal Madras "A" Bench, Chennai.

2.The Commissioner of Income Tax Page 4/5

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

Maya Tax Case Nos. 982 and 983 of 2008 Dated : 14.12.2021 Page 5/5