T.C.A.Nos.641 to 645 of 2018 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.07.2020 CORAM HON'BLE MR.JUSTICE T.S.SIVAGNANAM & HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.641 to 645 of 2018 Principal Commissioner of Income Tax Central 2 No.108, Mahatma Gandhi Road, Chennai. Appellant in all appeals. Vs. Shri.N.Muthusamy Respondent in all appeals Tax Case Appeals are filed under Section 260A of Income Tax Act 1961 against order dated 19.10.2017 made in I.T.A.Nos.1030 to 1033 and 1036/Mds/2017 on file of Income Tax Appellate Tribunal, Madras Bench, for assessment years 2007 - 12. For Appellant : Mr.T.R.Senthil Kumar in all appeals For Respondent : Mr.A.S.Sriraman in all appeals Common Judgment (Judgment was delivered by T.S.SIVAGNANAM.J) We have heard Mr.T.R.Senthil Kumar, learned counsel for http://www.judis.nic.in 1/4 T.C.A.Nos.641 to 645 of 2018 appellant and Mr.A.S.Sriraman, accepting notice for respondent. 2. These appeals, filed by Revenue under Section 260A of Income Tax Act, 1961 are directed against order dated 19.10.2017 made in I.T.A.Nos.1030 to 1033 and 1036/Mds/2017 on file of Income Tax Appellate Tribunal, Madras Bench, for assessment years 2007 - 12. 3. Tax case appeals were admitted on 19.11.2018 on following substantial questions of law : i. Whether Appellate Tribunal is correct in holding that assessment can be done under Section 153A of Income Tax Act only based on incriminating material ignoring fact that under new procedure of search assessment, it is 'total income' that is to be determined and not merely income relating to search? ii. Whether Appellate Tribunal has correctly interpreted wording of Section 153A, which are different from that of Section 158BC of Income Tax Act? iii. Whether, on facts and in circumstances of case, under Section 153A of Income Tax Act, Assessing Officer is not eligible to bring to tax all income, which was hitherto untaxed besides income detected on account of search conducted under Section 132 of Income Tax Act? And http://www.judis.nic.in 2/4 T.C.A.Nos.641 to 645 of 2018 iv. Whether Appellate Tribunal is correct in not following recent judgment of Kerala High Court in case of K.N.Gopakumar Vs. CIT (Central) [reported in 75 Taxmann.com 250]? 4. It is submitted that circular issued by CBDT would apply and these appeals are not pursued by revenue on account of low tax effect. 5. Accordingly, tax case appeals are dismissed on account of low tax effect. substantial questions of law framed are left open. In event tax effect is above threshold limit fixed in said circular, liberty is granted to Revenue to make mention to this Court to restore appeals to be heard and decided on merits. (T.S.S.J.,) (V.B.S.J.,) 07.07.2020 raja Index : yes/no Internet : yes/no Speaking Order/Non-Speaking Order To Income Tax Appellate Tribunal, Bench, Chennai. http://www.judis.nic.in 3/4 T.C.A.Nos.641 to 645 of 2018 T.S.SIVAGNANAM.J., and V.BHAVANI SUBBAROYAN.J., raja Tax Case Appeal Nos.641 to 645 of 2018 07.07.2020 http://www.judis.nic.in 4/4 Principal Commissioner of Income-tax Central 2, Chennai v. N.Muthusamy