Commissioner of Income-tax, Ward-V(1), Chennai v. Seetharaman
[Citation -2019-LL-0805-88]
| Citation | 2019-LL-0805-88 |
|---|---|
| Appellant Name | Commissioner of Income-tax, Ward-V(1), Chennai |
| Respondent Name | Seetharaman |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 05/08/2019 |
| Assessment Year | 1998-99 |
| Judgment | View Judgment |
| Keyword Tags | low tax effect |
| Bot Summary: | Appellant Vs Mrs.Seetharaman ...Respondent APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 24.10.2008 made respectively in ITA.Nos. 207 and 208/Mds/2008 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench for the assessment years 1998-99 and 1999-2000. These appeals, filed by the Revenue under Section 260A of the Income Tax Act, 1961, are directed against the common order dated 24.10.2008 made respectively in ITA.Nos. The above appeals were admitted on 03.11.2009 on the following substantial questions of law : i. Whether, on the facts and in the circumstances of the case, the Income Tax Tribunal is right in deleting the additions made by the Assessing Officer in view of Sections 199 and 194C of the Income Tax Act ii. Whether, on the facts and in the circumstances of the case, the Income Tax Tribunal is right in accepting the nine agreement copies out of 120 clients, which are not related to the assessment years under consideration And iii. The learned Senior Standing Counsel appearing for the Revenue submits that these appeals may be dismissed on account of low tax effect. Recording the said submission, the above tax case appeals are dismissed. |