Order in TC Nos.174 to 176 of 2013 (C.I.T. -Vs- Navin Housing & Properties) dated 07.02.2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.02.2020 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case Nos.174 to 176 of 2013 Commissioner of Income Tax Chennai. Petitioner Vs. M/s.Navin Housing & Properties Pvt Ltd., Navin's Brindavan, No.88, Brindavan Street West Mambalam, Chennai 600 033. PAN AAACN9269M Respondent Tax Case Appeals filed under Section 260A of Income Tax Act, 1961 against common order of Income Tax Appellate Tribunal 'C' Bench, Chennai dated 28.08.2012 in ITA No.1187, 1188 and 1189/Mds/2012. For Appellant Mr.T.R.Senthil Kumar Senior Standing Counsel For Respondent Mr.A..S.Sriraman & S.Sridhar COMMON JUDGMENT (Judgment of Court was delivered by DR.VINEET KOTHARI,J) These Tax Case Appeals have been filed by Revenue calling in question correctness of order passed by Income Tax Appellate Tribunal, 'C' Bench, Madras, by raising following substantial question of law: http://www.judis.nic.in Order in TC Nos.174 to 176 of 2013 (C.I.T. -Vs- Navin Housing & Properties) dated 07.02.2020 "Whether on facts and in circumstances of case, Appellate Tribunal was right in holding that though Assessee is doing works contract, assessee is eligible for deduction under Section 80IB(10) which is against provisions? 2. When matters 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.) 07.02.2020 KST Note to Office: Copy of this order may be sent to both parties. To Income Tax Appellate Tribunal 'C' Bench,Chennai. DR.VINEET KOTHARI, J. http://www.judis.nic.in Order in TC Nos.174 to 176 of 2013 (C.I.T. -Vs- Navin Housing & Properties) dated 07.02.2020 AND R.SURESH KUMAR, J. KST T.C.(A) Nos.174 to 176 of 2013 07.02.2020 Commissioner of Income-tax Chennai v. Navin Housing & Properties Pvt. Ltd