IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.02.2020 CORAM: HON'BLE DR. JUSTICE VINEET KOTHARI and HON'BLE MR. JUSTICE R.SURESH KUMAR T.C.(A).No.1113 of 2010 Commissioner of Income Tax Chennai. Appellant ..Vs.. M/s.Mova Consultants Pvt. Ltd., Shoba, F11, Second Main Road, Anna Nagar East, Chennai 600 102. Respondent Prayer: Tax Cases (Appeal) are filed under Section 260-A of Income Tax Act, 1961, against order of Income Tax Appellate Tribunal, Madras 'A' Bench, dated 21.04.2010 passed in I.T.A.No.50/Mds/2009 for Assessment Year 2004-2005. For Appellant : Mr.Karthik Ranganathan Senior Standing counsel Mr.T.Ravikumar For Respondent : Mr.R.Sivaraman Judgment dt. 05.02.2020 in T.C.A.No.1113 of 2010 [M/s.Commissioner of Income Tax Vs. M/s.Mova Consultants Pvt. Ltd.] 2/4 JUDGMENT (Delivered by DR.VINEET KOTHARI, J.) This Tax Case Appeal has been filed by Revenue calling in question correctness of order passed by Income Tax Appellate Tribunal Madras 'A' Bench, Chennai, dated 26.03.2010, in I.T.A.No.50/Mds/09 by raising following substantial question of law: "1. Whether on facts and circumstances of case Tribunal was right in setting aside order of CIT passed u/s. 263?" 2. When matter is taken up for hearing, learned Standing Counsel for Department brought to our notice Circular instruction issued by Central Board of Direct Taxes vide Circular No.17/2019, dated 8 th 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, Appeal filed by Revenue is http://www.judis.nic.in Judgment dt. 05.02.2020 in T.C.A.No.1113 of 2010 [M/s.Commissioner of Income Tax Vs. M/s.Mova Consultants Pvt. Ltd.] 3/4 dismissed, as not pressed, keeping open substantial questions of law for determination in appropriate cases. No costs. (V.K.,J.) (R.S.K.,J.) 05.02.2020 Index : Yes/No Internet : Yes/No arr DR. JUSTICE VINEET KOTHARI,J http://www.judis.nic.in Judgment dt. 05.02.2020 in T.C.A.No.1113 of 2010 [M/s.Commissioner of Income Tax Vs. M/s.Mova Consultants Pvt. Ltd.] 4/4 and MR. JUSTICE SURESH KUMAR,J arr To Income Tax Appellate Tribunal Madras 'A' Bench, Chennai T.C.A.No.1113 of 2010 05.02.2020 http://www.judis.nic.in Judgment dt. 05.02.2020 in T.C.A.No.1113 of 2010 [M/s.Commissioner of Income Tax Vs. M/s.Mova Consultants Pvt. Ltd.] 5/4 Commissioner of Income-tax, Chennai v. Mova Consultants Pvt. Ltd