Commissioner Of Income Tax v. M/S. Congregation Of The

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.09.2024 CORAM :

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Commissioner of Income Tax, Trichy.

.. Appellant -vsM/s.Congregation of the Sisters of St. Joseph's of Cluny, Thiruvalluvar Street, Kallanguthur, Ariyamangalam, Trichy 620 010.

.. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 30.04.2014 passed in ITA No.1421/Mds/2013 on the file of Income Tax Appellate Tribunal Madras 'D' Bench, Chennai. For the Appellant : Mrs. V.Pushpa Sr. Stdg. Counsel For the Respondent : Mr.A.S.Sriraman

JUDGMENT

(Judgment of the Court was made by R.Suresh Kumar, J.) It is brought to our notice by the learned Standing Counsel for the appellant/Revenue that in the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue can be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time. Recording the said submission, this Tax Case Appeal is dismissed for low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs. (R.S.K., J.) (C.S.N., J.) 09.09.2024 Index :

Yes/No NC :

Yes/No sra

To

1. The Registrar, Income-tax Appellate Tribunal, 'D' Bench, Chennai.

2. The Commissioner of Income Tax, Trichy.

R.SURESH KUMAR, J.

AND C.SARAVANAN,J.

(sra) 09.09.2024