The Commissioner Of Income v. S.Ponnaiyan,

In the High Court of Judicature at Madras Dated : 12.10.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.1121 to 1126 of 2010 Commissioner of Income Tax-I, Madurai ...Appellant Vs S.Ponnaiyan

...Respondent

APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 23.4.2010 in ITA Nos.1082 to 1086 & 1385/Mds/2009 on the file of the Income Tax Appellate Tribunal Madras 'A' Bench respectively for the assessment years 2002-03, 2004-05, 2005-06, 2006-07, 2007-08 and 2006-07. For Appellant :

Mr.M.Swaminathan For Respondent :

Mr.N.Devanathan 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 In the light of the above, the appeals are dismissed as withdrawn and the substantial questions of law framed are left https://hcservices.ecourts.gov.in/hcservices/

open. In the event, in each of the cases, 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 restore the appeals to be heard and decided on merits. No costs. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Madras 'A' Bench.

2.Commissioner of Income Tax-I, Madurai +1cc to Mr.M.Swaminathan, Advocate, S.R.No. 70923 +1cc to Mr. N.Devenathan, Advocate, S.R.No. 71020 TCA.Nos.1121 to 1126 of 2010 SAI(CO) GN(19/11/2018) https://hcservices.ecourts.gov.in/hcservices/