Commissioner v. Shri Rm Meyyappan

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 4/7/2016 C O R A M The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar Tax Case Appeal No.296 of 2008 The Commissioner of Income Tax I Chennai.

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Appellant Vs Shri RM.Meyyappan 1/12 Ganga Avenue Alapakkam Main Road Porur Chennai 600 116.

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Respondent Prayer:

Appeal filed against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai dated 4/9/2007 in ITA No.1833/Mds/2005.

For appellant : Mr.T.Ravikumar Senior Standing Counsel for Income Tax.

For respondent : No appearance - - - - - -

J U D G M E N T

(Judgment of the Court was made by S.Manikumar,J) This Appeal has been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 4/9/2007.

2. The substantial question of law raised in the instant appeal is:- "Whether in the facts and in the circumstances of the case, the assessee's admitted income as per the return filed can be reduced by the appellate authorities?"

3. Mr.T.RaviKumar, learned Senior Standing Counsel for Income Tax submitted that the tax implication in the instant appeal is less than the ceiling limit fixed by the Circular bearing No.21 of 2015, dated 10/12/2015. He further submitted that as per the Circular, Tax Case Appeals have been instructed to be withdrawn, subject to the matters covered under the circular.

4. Placing on record the above submissions, while dismissing the Tax Case Appeal No.296 of 2008, as withdrawn, substantial question of law raised is left open. No costs. (S.M.K.,J) (D.K.K.,J) 4th July 2016.

mvs.

Index: yes/No website: Yes/No.

To The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai

S.MANIKUMAR,J a n d D.KRISHNAKUMAR,J mvs.

Tax Case Appeal No.296 of 2008 4/7/2016