The Commissioner Of v. Suman Bengani

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.1580 of 2008 The Commissioner of Income Tax, Chennai.

...Appellant Vs Suman Bengani

...Respondent

APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 17.4.2008 made in I.T.(S.S.)A.No.115/Mds/2006 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench for the block periods 1988-89 and 1997-98 and 1.4.1998 to 5.11.1998. 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) V.RAMASUBRAMANIAN,J AND M.DURAISWAMY,J RS

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 Therefore, this tax case appeal is dismissed as withdrawn in the light of the Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.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. 23.3.2016 Internet : Yes To The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. TCA.No.1580 of 2008