Commissioner Of Income Tax, Central Circle, Chennai-34 v. M/S.aremkay, Tirunelveli-627 003
High Court
11 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax, Central Circle, Chennai-34 v. M/S.aremkay, Tirunelveli-627 003
Date of order
11 Apr 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Central Circle, Chennai-34 v. M/S.aremkay, Tirunelveli-627 003, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, the above appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.4.2016
CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE M.V.MURALIDARAN
TCA.NO.265 OF 2016 & CMP.NO.5544 OF 2016
Commissioner of Income Tax, Central Circle, Chennai-34.
...Appellant
Vs
M/s.AREMKAY, Tirunelveli-627 003.....Respondent
APPEAL under Section 260A of the Income Tax Act, 1961preferred against the order dated 5.2.2015 made inI.T.A.No.1092/Mds/2014 on the file of the Income Tax AppellateTribunal, 'C' Bench, Chennai, against the order of theCommissioner of Income Tax Appeals/Central)-I, Chennai dated31.1.2014 and made in I.T.A.No.296/10-11 against the order ofthe Deputy Commissioner of Income -Tax, Central Circle-IV (1),Chennai, dated 30.12.2010 and made in PAN NO.AAHFA 9459J for theAssessment Year 2003-04.
For Appellant : Mr.T.R.Senthilkumar
Judgment was delivered by V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than the limitprescribed in Circular No.21/2015 dated 10.12.2015 issued by theCentral Board of Direct Taxes.
2. Hence, the above appeal is dismissed as withdrawn. Thequestions are left unanswered. Consequently, the above CMP isalso dismissed. Sd/- Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
To
1.The Assistant Registrar, Income Tax Appellate Tribunal, 'C' Bench, Chennai . Income Tax Appellate Tribunal, 'C' Bench, Chennai .
2.The Commissioner of Income Tax Appeals (Central)-I, 46, Mahatma Gandhi road, Nungambakkam, Chennai-34. 46, Mahatma Gandhi road, Nungambakkam, Chennai-34.
3.The Deputy Commissioner of Income Tax, Central Circle-IV(1), New No.46, M.G Road, Chennai.
4.The Secretary, Central Board of Direct Taxes, New Delhi.
5.The Commissioner of Income Tax, Central Circle, Chennai-34.+1cc to Mr.T.R.Senthilkumar, Advocate sr.22965
TCA.No.265 of 2016 &CMP.No.5544 of 2016GR[co]srg 20/05/2016
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