The Commissioner of Income-tax, Chennai v. Express Publications (Madurai) Ltd
[Citation -2020-LL-0130-38]

Citation 2020-LL-0130-38
Appellant Name The Commissioner of Income-tax, Chennai
Respondent Name Express Publications (Madurai) Ltd.
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 30/01/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: In T.C.(A) Nos.386 of 2013 142 of 2017 COMMON JUDGMENT Thes Tax Case Appeals have been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal dated 22.01.2013 and 01.07.2016 respectively. When the appeals were taken up for hearing, the learned 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/-. In the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeals filed by the Revenue is dismissed as not pressed, keeping open the substantial questions of law for determination in an appropriate case.


T.C.(A) Nos.386 of 2013 & 142 of 2017 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.01.2020 CORAM HON'BLE DR. JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE R. SURESH KUMAR Tax Case Appeal No.386 of 2013 and Tax Case Appeal No.142 of 2017 Commissioner of Income Tax Chennai. Appellant in TCA 386/2013 Principal Commissioner of Income Tax-2 No.121, Mahatma Gandhi Road Nungambakkam, Chennai. Appellant in TCA 142/2017 Vs. M/s.Express Publications (Madurai) Ltd., Express Gardens, No.29, 2nd Main Road Ambattur Industrial Estate, Chennai-600 058. Respondent in both appeals Prayer in TCA 386/2013 : Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 22.01.2013 made in ITA No.1885/Mds/2012. Prayer in TCA 142/2017 : Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai, dated 01.07.2016 made in ITA No.1196/Mds/2016. For Appellant : Mr. Karthik Ranganathan Senior Standing Counsel For Respondent : Mr. R. Kumar http://www.judis.nic.in T.C.(A) Nos.386 of 2013 & 142 of 2017 COMMON JUDGMENT (Judgment Delivered by DR.VINEET KOTHARI,J) Thes Tax Case Appeals have been filed by Revenue calling in question correctness of order passed by Income Tax Appellate Tribunal dated 22.01.2013 and 01.07.2016 respectively. 2. When appeals were taken up for hearing, learned 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 instant case, tax effect is said to be less than monetary limit imposed and therefore, appeals filed by Revenue is dismissed as not pressed, keeping open substantial questions of law for determination in appropriate case. (V.K.,J.) (R.S.K.,J.) 30-01-2020 KST To 1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. 2.The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. http://www.judis.nic.in T.C.(A) Nos.386 of 2013 & 142 of 2017 DR.VINEET KOTHARI, J. and R. SURESH KUMAR, J. KST TC(A) Nos.386 of 2013 and 142 of 2017 30.01.2020 http://www.judis.nic.in Commissioner of Income-tax, Chennai v. Express Publications (Madurai) Ltd
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