The Commissoner Of Income Tax v. M/S Wave Current

In the High Court of Judicature at Madras Dated : 20.4.2016 Coram :

The Honourable Mr.Justice V.RAMASUBRAMANIAN and The Honourable Mr.Justice M.V.MURALIDARAN TCA.Nos.1254 and 1255 of 2008 The Commissioner of Income Tax, Tamil Nadu, Madras.

...Appellant Vs M/s.Wave Current Thermal Process (P) Ltd., Chennai-98.

...Respondent

APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 24.8.2007 respectively made in I.T.A.Nos.815 and 560/Mds/2005 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year 1996-97.

For Appellant : Mr.M.Swaminathan For Respondent : Mr.S.Sridhar Common Judgment (Judgment was delivered by V.RAMASUBRAMANIAN,J) The tax effect of these appeals is less than the limit prescribed in Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.

(2) V.RAMASUBRAMANIAN,J AND M.V.MURALIDARAN,J RS

2. Hence, the above appeals are dismissed as withdrawn. The question is left unanswered. No costs.

20.4.2016 Internet : Yes To The Income Tax Appellate Tribunal, Chennai 'C' Bench. TCA.Nos.1254 & 1255 of 2008