IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.03.2020 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) No.1445 of 2010 Commissioner of Income Tax-II Chennai Appellant Vs. M/s.Jailaxmi Auto Works & Agenices P Ltd No.82/B, Veerappanpalayam Road Chinna Sengodampalayam Thindal (PO) Erode-638 009 (PAN No.AAACJ5269K) Respondent Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'A' Bench, Chennai dated 06.08.2010 in ITA No.283/Mds/2010. For Appellant Mr.T.R.Senthil Kumar Senior Standing Counsel For Respondent Mr.R.Senniappan JUDGMENT (Judgment of Court was 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, 'A' Bench, Chennai, by raising following substantial questions of law: "1.Whether on facts and in circumstances of case, Income Tax Appellate Tribunal was right in law that assessee is entitled to claim for additional depreciation on Wind Mills, even though assessee had not exercised option under Second proviso to Rule 5(1A) before due date for filing return under Section 139(1) in order to claim depreciation at 80%? 2.Whether on facts and in circumstances of case, Income Tax Appellate Tribunal was right in law in allowing 80% depreciation, even though assessee had purchased and installed wind mill, no electricity was generated and no income generated under wind mill? 2. When matter was 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, appeal 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.) 02.03.2020 KST To Income Tax Appellate Tribunal 'A' Bench,Chennai. DR.VINEET KOTHARI, J. AND R.SURESH KUMAR, J. KST T.C.(A) No.1445 of 2010 02.03.2020 Commissioner of Income-tax-II, Chennai v. Jailaxmi Auto Works & Agenices P. Ltd