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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Decision: Hence, the above appeal is dismissed as withdrawn.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 Hence, the above appeal is dismissed as withdrawn.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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