Commissioner Of Income Tax Central I v. M/S.sas Hotels And Enterprises Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIANANDTHE HONOURABLE MR.JUSTICE M.V.MURALIDARAN Commissioner of Income Tax Central I,No.108, Mahatma Gandhi Road, Chennai.... Appellant/RespondentVersus M/s.SAS Hotels and Enterprises Ltd.,3, Mangesh Street,T.Nagar, Chennai 600 017.PAN: AAE CS 1194 C... Respondent/Appellant Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `A' Bench, dated24.7.2015 in I.T.A.No.893/Mds/2015, against the Order of theCommissioner of Income Tax(Appeals) 18, Chennai dated 29.01.2015made in I.T.A.No.1/2013-14 against the Assistant Commissioner ofIncome Tax, Central Circle IV(2), Chennai dated 08.02.2013 madein PAN.No. and Assessment Year 2010 -11. (Judgment of the court was delivered by V.RAMASUBRAMANIAN, J.) The tax effect of the present appeal is less than theceiling Limit prescribed in Circular No.21/2015 dated10.12.2015. The amount sought to be added to the income is onlyRs.17,33,899/-. Therefore, in view of the circular, the appealis dismissed as withdrawn. The questions of law are left open.No costs. Sd/- Assistant Registrar(CS IV) //True Copy// ssk. https://hcservices.ecourts.gov.in/hcservices/ Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Madras 'A' Bench, Madras. 'A' Bench, Madras. 2.The Commissioner of Income Tax, Central I, No.108, Mahatma Gandhi Road, Chennai. Central I, No.108, Mahatma Gandhi Road, Chennai. 3.The Commissioner of Income Tax(Appeals)18, Chennai. Chennai. 4.The Assistant Commissioner of Income Tax, Central Circle IV(2), Chennai. +1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.22964Tax Case Appeal No.238 of 2016PVS(CO)CA(22/07/2016)