Commissioner Of Income Tax v. Vijayalakshmi Raju

In the High Court of Judicature at Madras Dated : 23.3.2016 Coram :

The Honourable Mr.Justice V.RAMASUBRAMANIAN and The Honourable Mr.Justice M.DURAISWAMY Tax Case Appeal No.533 of 2015 The Commissioner of Income Tax, Central Circle-II, Chennai-34.

...Appellant Vs Mrs.Vijayalakshmi Raju

...Respondent

APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 2.1.2015 made in I.T.A.No.2057/Mds/2014 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench for the assessment year 2008-09 against the order of the Commissioner of Income Tax (Appeals) II, Coimbatore dated 26.5.2014 made in I.T.Appeal No.69/12-13 against the order of Assistant Commssioner of Income Tax, Central Circle II, Coimbatore dated 26.12.2012.

For Appellant : Mr.T.R.Senthilkumar For Respondent : Mr.R.Sivaraman JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J The tax effect of this appeal is less than Rs.20 lakhs. The case also does not fall under any of the exceptions laid down in paragraph 8 of the circular.

2. Therefore, this tax case appeal is dismissed as withdrawn in the light of the Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes. The question of law is left unanswered. No costs. Sd/- Asst.Registrar (CS VII ) /true copy/ Sub Asst. Registrar https://hcservices.ecourts.gov.in/hcservices/

To

1. The Registrar Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai.

2. The Commissioner of Income Tax (Appeals) II Coimbatore

3. The Assistant Commissioner of Income tax Central Circle II Coimbatore 1 cc to Mr.T.R. Senthilkumar, Advocate, Sr. 18883 TCA.No.533 of 2015 KGK (CO) kk 6/4 https://hcservices.ecourts.gov.in/hcservices/