Principal Commissioner of Income-tax, Central I, Chennai v. Mailam Subramaniya Swamy Educational Trust - 2019-LL-0923-64

Citation	2019-LL-0923-64
Appellant Name	Principal Commissioner of Income-tax, Central I, Chennai
Respondent Name	Mailam Subramaniya Swamy Educational Trust
Court	HIGH COURT OF MADRAS
Relevant Act	Income-tax
Date of Order	23/09/2019
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	incriminating material • search operation • monetary limit • tax effect
Bot Summary:	Respondent in all appeals Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961, against the common order of the Income tax Appellate Tribunal, 'C' Bench, Chennai, dated 06.12.2018 made in ITA.No. Of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust 3.Whether on the facts and circumstances of the case, the Appellate Tribunal was justified in deciding the impugned issue on the basis of SLP dismissal simpliciter by the Hon'ble Supreme Court in the case of Meeta Gutgutia, without taking cognizance of the well settled ratio that SLP dismissal simpliciter has no binding effect, as laid down in the cases of CIT v. Geetha Ramakrishna Mills Ltd. and Kunhayammed v. State of Kerala(SC) 2. When these matters are taken up for hearing, the learned Senior Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.17/2019 dated 8th August 2019, wherein, it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/-. Of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust questions of law for determination in appropriate cases.

Judgment dt. 23.09.2019 in TC(A) Nos.673, 674, 677 and 678 of 2019 Prl. Commr. of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.09.2019 CORAM : HON'BLE DR.VINEET KOTHARI, ACTING CHIEF JUSTICE AND HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) Nos.673, 674, 677 and 678 of 2019 Principal Commissioner of Income Tax, Central I, No.108, Mahatma Gandhi Road, Chennai-600 034. .. Appellant in all appeals -vs- M/s.Mailam Subramaniya Swamy Educational Trust, No.54, Meenatchi Nagar, Poonthotam, Villupuram-605 602 .. Respondent in all appeals Tax Case Appeals filed under Section 260A of Income Tax Act, 1961, against common order of Income tax Appellate Tribunal, 'C' Bench, Chennai, dated 06.12.2018 made in ITA.No.2086, 2087, 2085 and 2088/Chny/2018. For Appellant : Mr.T.R.Senthilkumar Sr. Standing Counsel Page 1 of 5 http://www.judis.nic.in Judgment dt. 23.09.2019 in TC(A) Nos.673, 674, 677 and 678 of 2019 Prl. Commr. of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust COMMON JUDGMENT (Delivered by Hon'ble Acting Chief Justice) These Tax Case Appeals have been filed by Revenue, calling in question correctness of common order passed by Income Tax Appellate Tribunal, 'C' Bench, Chennai, dated 06.12.2018, for Assessment Years 2010-11; 2011-12; 2009-10 and 2012-13 respectively by raising following common substantial questions of law: 1.Whether on facts and in circumstances of case, ITAT was right in law in holding that assessing officer cannot initiate proceedings under Section 153A of I.T. Act, where there was no incriminating material found during course of search operation u/s.132 of Act? 2.Whether on facts and in circumstances of case, ITAT was correct in law in placing reliance on SLP dismissal simpliciter in case of PCIT v. Meeta Gutgutia (96 taxmann.com 468), when issue of jurisdiction u/s.153A of I.T. Act was not at all before Hon'ble Supreme Court in said SLP? __________ Page 2 of 5 http://www.judis.nic.in Judgment dt. 23.09.2019 in TC(A) Nos.673, 674, 677 and 678 of 2019 Prl. Commr. of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust 3.Whether on facts and circumstances of case, Appellate Tribunal was justified in deciding impugned issue on basis of SLP (Special Leave Petition) dismissal simpliciter by Hon'ble Supreme Court in case of Meeta Gutgutia, without taking cognizance of well settled ratio that SLP dismissal simpliciter has no binding effect, as laid down in cases of CIT v. Geetha Ramakrishna Mills (P) Ltd. (288 ITR 489) (Mad.) and Kunhayammed v. State of Kerala (245 ITR 360)(SC)? 2. When these matters are taken up for hearing, learned Senior Standing Counsel brought to our notice Circular instruction issued by Central Board of Direct Taxes vide Circular No.17/2019 dated 8th August 2019, wherein, it is stipulated that appeals shall not be filed/pursued by Department before High Court in cases where tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). 3. In these cases, tax effect is said to be less than monetary limit imposed and therefore, Appeals filed by Revenue are dismissed, as withdrawn, keeping open substantial Page 3 of 5 http://www.judis.nic.in Judgment dt. 23.09.2019 in TC(A) Nos.673, 674, 677 and 678 of 2019 Prl. Commr. of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust questions of law for determination in appropriate cases. No costs. Consequently, C.M.P.Nos.20305, 20308 and 20396 of 2019 are closed. (V.K.,ACJ.) (C.S.N.,J.) 23.09.2019 Index : Yes/No bbr To: 1. Registrar, Income Tax Appellate Tribunal, Madras "C" Bench, Chennai. 2. Commissioner of Income Tax (Appeals)-19, 108, Mahatma Gandhi Road, Nungambakkam, Chennai-34. 3. Assistant Commissioner of Income Tax, Central Circle 3(3), Chennai. Page 4 of 5 http://www.judis.nic.in Judgment dt. 23.09.2019 in TC(A) Nos.673, 674, 677 and 678 of 2019 Prl. Commr. of Income Tax v. M/s.Mailam Subramaniya Swamy Educational Trust Hon'ble Acting Chief Justice and C.Saravanan, J. bbr T.C.(A) Nos.673, 674, 677 and 678 of 2019 23.09.2019 Page 5 of 5 http://www.judis.nic.in Principal Commissioner of Income-tax, Central I, Chennai v. Mailam Subramaniya Swamy Educational Trust

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