The Commissioner Of Income Tax v. Shri V.Naryanan

In the High Court of Judicature at Madras Dated : 14.11.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mr.Justice N.SATHISH KUMAR Tax Case Appeal Nos.577 to 580 of 2010 & MP.Nos.1,1 & 1 of 2010 in T.C.A.Nos.578 to 580 of 2010 The Commissioner of Income Tax, Special Range II, Central Circle-11(7), Chennai.

...Appellant Vs Shri V.Narayanan

...Respondent

APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 23.10.2009 respectively in ITA Nos.1245/Mds/1991, 1956 and 1957/Mds/1993 and 709/Mds/1994 on the file of the Income Tax Appellate Tribunal Chennai 'C' Bench respectively which were preferred against the Appeal Nos.97/9293 dated 12/05/93 and the Appeal No.91/93-94 dated 02/02/94 on the file of the commissioner of Income Tax (Appeals-II), Chennai-34 whih were preferred against the order in C.No.218-I (36)/90-91 dated 22/03/91 on the file fo the Commissioner Tax, Chennai -34, against order dated 27/01/1989 on the file of the Deputy Commissioner of Income Tax, Special Range -I, Chennai-34 for the Assessment year 1987-88 & 1990-91.

For Appellant :

Mr.T.R.Senthilkumar in all Appeals For Respondent :

Mr.G.Baskar in all Appeals 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 https://hcservices.ecourts.gov.in/hcservices/

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 In the light of the above, the appeals are dismissed as withdrawn and the substantial questions of law framed are left open.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 said circular under exceptional clauses mentioned in the 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. Consequently, the connected MPs are also dismissed. Sd/- Assistant Registrar //True copy// Sub Assistant Registrar To 1.

The Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench B Chennai.

2.

The Deputy Commissioner of Income Tax, Special Range-I B Chennai.

3.

The Commissioner of Income Tax, Tamil Nadu -I, Madras -34.

4.

The Assistant Commissioner of Income Tax, Central Circle I(2), Chennai-34.

5.

The Assistant Commissioner of Income Tax, Central Circle II(7), Chennai-34.

6.

The Commissioner of Income Tax (Appeals II), Chennai - 34 +1cc to Mr.T.R.Senthilkumar, Advocate SR.No.77644 +1cc to Mr.N.Muthukumar, Advocate SR.No.77798 TCA.Nos.577 to 580 of 2010 and MP.Nos.1, 1 and 1 of 2010 CP(CO) GMY(19/12/2018) https://hcservices.ecourts.gov.in/hcservices/