Commissioner Of Income Tax v. M/S Novadyeing Printing Mills

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.03.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) Nos.93 & 94 of 2015 The Commissioner of Income Chennai.

.. Appellant in both appeals /Respondent Vs.

M/s.Nova Dyeing Printing Mills Ltd 41, KKR Avenue, Perambur Chennai.

.. Respondent in both appeals / Appellant Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order of the Income Tax Appellate Tribunal 'B' Bench, Chennai dated 13.01.2011 in ITA Nos.696 & 484/Mds/2010.

For Appellant : Mr.V.Rajesh Junior Standing Counsel For Respondent : Mr.R.Sivaraman

J U D G M E N T

(Judgment of the Court was delivered by DR.VINEET KOTHARI,J) These Tax Case Appeals have been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai, by raising the following substantial question of law: " Whether on the facts and circumstances of the case, the Tribunal was right in holding that the disallowance of Rs.15,77,851/- being the expenditure incurred for keeping its jurisdictional personality was to be allowed?" https://hcservices.ecourts.gov.in/hcservices/

2. When the matter was taken up for hearing, the learned Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.17/2019 dated 8th August 2019, 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).

3. In the instant cases, the tax effect is said to be less than the monetary limit imposed and therefore, the appeals filed by the Revenue are dismissed as not pressed, keeping open the substantial questions of law for determination in an appropriate case.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar KST To 1.

Income Tax Appellate Tribunal 'B' Bench,Chennai.

2.

The Commissioner of Income Tax (Appeals) Chennai - 34.

3.

The Commissioner of Income Tax (Appeals) Chennai.

T.C.(A) Nos.93 & 94 of 2015 Maya(27/05/2020) https://hcservices.ecourts.gov.in/hcservices/