Commissioner Of Income Tax v. Dr Vv Varadarajan

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.404 of 2010 The Commissioner of Income Tax, Central-I, Chennai.

...Appellant/Respondent Vs Dr.V.V.Varadarajan

...Respondent/Appellant

APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 11.9.2009 made in I.T.A.No.866/Mds/2009 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2001-02 and against the order of the Commissioner of Income Tax (Appeals)-I, Chennai 34 dated 6.4.2009 made in ITA.No.169/07-08 for the Assessment Year 200102 and against the Assessment order passed by Assistant Commissioner of Income Tax, Central Circle-I(1), Chennai 34 dated 24.12.2007 made in PAN/GIR.No.AADPV1899B for the Assessment year 2001-02.

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 Rs.2,91,853/-. 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 Therefore, this tax case appeal is dismissed as withdrawn in the light of the Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.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 questions of law are left unanswered. No costs.

-s/d- Assistant Registrar(CS-VI) True Copy Sub-Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

To

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

2. The Commissioner of Income Tax (Appeals)-I, Chennai 34.

3. The Assistant Commissioner of Income Tax, Central Circle-I(1) , Chenai 34.

+ 1 cc to Mr.T.R.Senthil Kumar, SR.Standing Counsel for Income Tax Dept. SR.18876 bvr(co) aa5/4 TCA.No.404 of 2010 https://hcservices.ecourts.gov.in/hcservices/