Commissioner Of Income Tax Central Circle Ii v. R.s.suriya

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 8/6/2016 C O R A M The Honourable Mr.Justice S.ManikumarandThe Honourable Mr.Justice D.Krishnakumar Tax Case Appeal Nos.45 to 47 of 2016 Commissioner of Income TaxCentral Circle IINo.108 Nungambakkam High RoadChennai 600 034. ...Appellant in all theappeals VsR.S.Suriya...Respondent in all the appeals Prayer:Appeals filed against the order of the Income TaxAppellate Tribunal, Madras 'B' Bench, Chennai, dated 30/6/2015in ITA Nos.1944, 1945 and 1946/Mds/2014 preferred against theorder of the Commissioner of Income Tax(A) (C)-II, Chennai-34made in ITA No.193 to 195/11-12 dated 25.03.2014 and preferredagainst the Assistant Commissioner of Income Tax, CentralCircle-II (5), Chennai, dated 30.12.2011 made in PANNo.ALRPS0353G for the Assessment Year 2004-2007 respectively. For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. For respondent : No appearance (Judgment of the Court was made by S.Manikumar,J) These Appeals have been filed against the order of theIncome Tax Appellate Tribunal, 'B' Bench, Madras, dated30/6/2015. 2. The common substantial question of law raised in theseappeals are:- https://hcservices.ecourts.gov.in/hcservices/ “Whether on the facts and in thecircumstances of the case, the AppellateTribunal was right in holding that theamount received as advance as per theagreements entered into by the assesseewith different film producers, promising torender professional services were nottaxable as income, even though the assesseewas following cash system of accounting?” 3. Mr.T.R.Senthil Kumar, learned Senior Standing Counselfor Income Tax submitted that the tax implication in the instantappeals are less than the ceiling limit fixed by the Circularbearing No.21 of 2015, dated 10/12/2015. He further submittedthat as per the Circular, Tax Case Appeals have been instructedto be withdrawn, subject to the matters covered under thecircular. 4. Placing on record the above submissions, whiledismissing the Tax Case Appeal Nos.45 to 47 of 2016, aswithdrawn, substantial question of law raised is left open. Nocosts. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To 1.The Commissioner of Income Tax(A) (C)-II, Central Circle-II, No.108, Nungambakkam High Road, Chennai-34. 2.The Assistant Commissioner of Income Tax, Central Circle-II(5), Chennai-34. 3.The Registrar, The Income Tax Appellate Tribunal 'B' Bench, Chennai-34. The Income Tax Appellate Tribunal 'B' Bench, Chennai-34. +1 cc to Mr.T.R.Senthilkumar, Advocate sr.30733 nrjk[co]srg 20/06/2016 Tax Case Appeal Nos.45 to 47 of 2016