Commissionr Of Income Tax v. Shri Justice P.D.Dinakaran

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.12.2018

CORAM:

THE HON'BLE MR.JUSTICE S.MANIKUMAR AND THE HON'BLE MR.JUSTICE D.KRISHNAKUMAR T.C.A. Nos.561 & 562 of 2016 and CMP No.11189 of 2016 Commissioner of Income Tax Non Corporate Circle 20 Chennai ... Appellant in both Appeals Vs.

Shri.Justice P.D.Dinakaran J-81, New No.2, First Main Road Anna Nagar East Chennai 600 102 ... Respondent in both Appeals Tax Case AppealS filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal 'C' Bench, Chennai dated 28.08.2015 made in ITA Nos.110/MDS/2015 and 111/MDS/2015.

against the order of Commissioner of Income Tax (Appeals I) Chennai dated 19/09/2014 in ITA No.7 and 8 for Assessment year 2005-2006, 2006-2007, against the order of the Deputy Commissioner of Income Tax Salary Circle -I, Chennai dated 28/3/2013 in PAN/GIR No.AAGPD5496F/2005-2006, 2006-2007.

For Appellant :

Mr.M.Swaminathan, Senior Standing Counsel for Income Tax https://hcservices.ecourts.gov.in/hcservices/

COMMON JUDGEMENT (made by S.MANIKUMAR, J) Mr.M.Swaminathan, learned Senior Standing Counsel for the Revenue submitted that, as per the monetary limit vide Circular No.3 of 2018 dated 11.07.2018, Revenue is withdrawing the Appeals.

2. In view of the above, Tax Case Appeals are dismissed as withdrawn and the Substantial Questions of Law framed are left open. In the event 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. Consequently, the connected civil miscellaneous petition is closed.

Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar asr 1.The Commissioner of Income Tax, Non Corporate Circle -20, Chennai.

2.The Deputy Commissioner Of Income Tax, Salary Circle-I, Chennai.

3.The Commissioner of Income Tax (Appeals)-I, 121,Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 4.The Income Tax Appellate Tribunal, 'C' Bench, Chennai.

+1cc to M/S.M.Swaminathan, Advocate sr.85977 T.C.A.Nos.561 & 562 of 2016 and CMP No.11189 of 2016 sj[co] srg 24/01/2019 https://hcservices.ecourts.gov.in/hcservices/