The Commissioner of Income, Chennai v. Nova Dyeing Printing Mills Ltd
[Citation -2020-LL-0317-29]

Citation 2020-LL-0317-29
Appellant Name The Commissioner of Income, Chennai
Respondent Name Nova Dyeing Printing Mills Ltd.
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 17/03/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: Respondent in both appeals Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order of the Income Tax Appellate Tribunal 'B' Bench, Chennai dated 13.01.2011 in ITA Nos.696 484/Mds/2010. In Order in TCA Nos.93 94 of 2015 dated 17.03.2020 Whether on the facts and circumstances of the case, the Tribunal was right in holding that the disallowance of Rs.15,77,851/- being the expenditure incurred for keeping its jurisdictional personality was to be allowed 2. When the matter was 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 cases, the tax effect is said to be less than the monetary limit imposed and therefore, the appeals filed by the Revenue are dismissed as not pressed, keeping open the substantial questions of law for determination in an appropriate case.


Order in TCA Nos.93 & 94 of 2015 (CIT -Vs- M/s.Nova Dyeing Printing Mills) dated 17.03.2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.03.2020 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) Nos.93 & 94 of 2015 Commissioner of Income Chennai. Appellant in both appeals Vs. M/s.Nova Dyeing Printing Mills Ltd 41, KKR Avenue, Perambur Chennai. Respondent in both appeals Tax Case Appeals filed under Section 260A of Income Tax Act, 1961 against common order of Income Tax Appellate Tribunal 'B' Bench, Chennai dated 13.01.2011 in ITA Nos.696 & 484/Mds/2010. For Appellant : Mr.V.Rajesh Junior Standing Counsel For Respondent : Mr.R.Sivaraman 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, 'B' Bench, Chennai, by raising following substantial question of law: Page 1 of 4 http://www.judis.nic.in Order in TCA Nos.93 & 94 of 2015 (CIT -Vs- M/s.Nova Dyeing Printing Mills) dated 17.03.2020 Whether on facts and circumstances of case, Tribunal was right in holding that disallowance of Rs.15,77,851/- being expenditure incurred for keeping its jurisdictional personality was to be allowed? 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 cases, tax effect is said to be less than monetary limit imposed and therefore, appeals filed by Revenue are dismissed as not pressed, keeping open substantial questions of law for determination in appropriate case. (V.K.,J.) (R.S.K.,J.) 17.03.2020 KST Page 2 of 4 http://www.judis.nic.in Order in TCA Nos.93 & 94 of 2015 (CIT -Vs- M/s.Nova Dyeing Printing Mills) dated 17.03.2020 To Income Tax Appellate Tribunal 'B' Bench,Chennai. Page 3 of 4 http://www.judis.nic.in Order in TCA Nos.93 & 94 of 2015 (CIT -Vs- M/s.Nova Dyeing Printing Mills) dated 17.03.2020 DR.VINEET KOTHARI, J. AND R.SURESH KUMAR, J. KST T.C.(A) Nos.93 & 94 of 2015 17.03.2020 Commissioner of Income, Chennai v. Nova Dyeing Printing Mills Ltd
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