Commissioner of Income-tax, Chennai v. S. Erajan
[Citation -2020-LL-0213-33]

Citation 2020-LL-0213-33
Appellant Name Commissioner of Income-tax, Chennai
Respondent Name S. Erajan
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 13/02/2020
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: 13.2.2020 in T.C.(A)34/2013 CIT v. S.Erajan 2/4 Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the Revenue is seeking for a review of the earlier order passed by the Tribunal Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in not rectifying its earlier order which overlooked the mandatory provisions of the Income Tax Act 2. When the matter is taken up for hearing, 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/-. In the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the Appeal filed by the Revenue is dismissed, as withdrawn, keeping open the substantial questions of law for determination in appropriate cases.


Judgt. dt. 13.2.2020 in T.C.(A)34/2013 CIT v. S. Erajan 1/4 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.2.2020 CORAM HON'BLE DR. JUSTICE VINEET KOTHARI AND HON'BLE MR. JUSTICE R. SURESH KUMAR Tax Case (Appeal) No.34 of 2013 Commissioner of Income Tax Chennai Appellant Vs. M/s. Shri. S. Erajan Respondent Tax Case filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 13.7.2012 made in M.P.No.54(Mds)/2012 in ITA No.1885/Mds/2010. For Appellant : Mr. T. R. Senthilkumar Senior Standing Counsel For Respondent : Mr. S. Sridhar JUDGMENT (Delivered by DR. VINEET KOTHARI, J) This Tax Case has been filed by Revenue, calling in question correctness of order passed by Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 13.7.2012 made in M.P.No.54(Mds)/2012 in ITA No.1885/Mds/2010, for Assessment Year 2006-2007, by raising following substantial questions of law: http://www.judis.nic.in Judgt. dt. 13.2.2020 in T.C.(A)34/2013 CIT v. S.Erajan 2/4 "(i) Whether under facts and circumstances of case, Income Tax Appellate Tribunal was right in holding that Revenue is seeking for review of earlier order passed by Tribunal? (ii) Whether under facts and circumstances of case, Income Tax Appellate Tribunal was right in not rectifying its earlier order which overlooked mandatory provisions of Income Tax Act?" 2. When matter is 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 instant case, tax effect is said to be less than monetary limit imposed and therefore, Appeal filed by Revenue is dismissed, as withdrawn, keeping open substantial questions of law for determination in appropriate cases. No costs. (V.K.,J.) (R.S.K.,J.) 13.2.2020. Index : Yes/No Internet : Yes/No ssk. http://www.judis.nic.in Judgt. dt. 13.2.2020 in T.C.(A)34/2013 CIT v. S.Erajan 3/4 To 1. Commissioner of Income Tax Chennai 2. Income Tax Appellate Tribunal, 'A' Bench, Chennai. 3. Income Tax Officer, Company Ward V(1), Chennai. http://www.judis.nic.in Judgt. dt. 13.2.2020 in T.C.(A)34/2013 CIT v. S. Erajan 4/4 DR. VINEET KOTHARI, J. and R. SURESH KUMAR, J. ssk. T.C.(A) No.34 of 2013 13.2.2020 http://www.judis.nic.in Commissioner of Income-tax, Chennai v. S. Erajan
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