The Commr. Of.I.T v. B.Mohandoss

In the High Court of Judicature at Madras Dated : 22.10.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.619 of 2009 The Commissioner of Income Tax, Chennai ...Appellant Vs Mr.B.Mohandoss

...Respondent

APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 20.11.2008 in ITA No.989/Mds/2007 on the file of the Income Tax Appellate Tribunal Chennai 'A' Bench for the assessment year 2000-01 and against the order of the commissioner of Income Tax (Appeals)xi, Chennai 34.dt.22/12/06 made in ITA.22/06-07 and against the order of the Income tax officer Ward 1(3), Tambaram, Chennai 45 dt.31/03/2006 made in PAN/GIR NO.AATPM1378E/137130 Assessment year 2000-01. For Appellant : Mr.Karthik Ranganathan For Respondent :Mr.R.Venkata Narayanan for M/s.Subbaraya Aiyer Padmanabhan Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant.

2. This appeal by the Revenue challenges the order passed by the Income Tax Appellate Tribunal, which decided the issue in favour of the assessee.

3. The Revenue seeks to withdraw the appeal 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 In the light of the above, the appeal is dismissed as withdrawn and the substantial questions of law framed are left open. In the event the tax effect is above the threshold limit fixed in the said circular, liberty is granted to the Revenue to make a mention to this Court to https://hcservices.ecourts.gov.in/hcservices/

restore the appeal to be heard and decided on merits. No costs.

Sd/- Assistant Registrar(CS ix) //True Copy// Sub Assistant Registrar To 1.The commissioner of Income Tax , Chennai 2.The commissioner of Income Tax (Appeals)xi, Chennai 34. 3.The Income Tax Appellate Tribunal, Chennai 'A' Bench. 4.The Income Tax officer,Ward 1(3),Tambaram, Chennai 45. +1cc to Mr.Karthik Ranganathan , Advocate SR.No. 72638 +1cc to M/s.Subbaraya Aiyer Padmanabhan , Advocate SR.No. 71635 TCA.No.619 of 2009 ASK(20/11/2018) https://hcservices.ecourts.gov.in/hcservices/