Commissioner Of Income Tax Central Ii Chennai v. M/S. Susee Auto Plaza P. Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.12.2018 THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case Appeal No.1105 of 2010 Commissioner of Income TaxCentral IIChennai. ..AppellantVs. M/s. Susee Auto Plaza P. Ltd.No.89/102, Theni RoadMadurai 625 016. ..Respondent ----- Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Chennai 'D' Bench dated 29.01.2010 in ITANo.1379/Mds/2009.against the Common order dated 09.07.2009 by theCommissioner of Income Tax (Appeals)II, in I.T.A. Nos. 458, 460,461/2008-2009.against the orders of the Additional Commissioner of IncomeTax, Central Circle III(Conc.) Madurai for the Assessment years2004-2005, 2006-2007 and 2007-2008 . For Appellant : Ms.S.Premalatha For Mr.M.Swaminathan Senior Standing Counsel For Respondent : Mr.S.Sridhar This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Chennai 'D' Bench dated 29.01.2010 inITA No.1379/Mds/2009, by raising the following substantialquestions of law: https://hcservices.ecourts.gov.in/hcservices/ "(i) Whether on the facts and in thecircumstances of the case, the Income Tax AppellateTribunal was right in deleting the entire additionincluding the addition sustained by the Commissionerof Income Tax (Appeals) on account of the excessamount collected towards registration of thevehicles sold by it over and above the legitimateregistration expenses? and (ii) Whether on the facts and in thecircumstances of the case, the Income Tax AppellateTribunal was right in holding that the materialseized in the course of the search conducted in thesister concern doing business in the same premisesand having common directors could not be used in theassessments of the assessee under Section 153C ofthe Income Tax Act?" 2. When the matter is taken up for hearing, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeal filedby the Revenue is dismissed as not pressed, keeping open thesubstantial questions of law for determination in an appropriatecase. s/d- Assistant Registrar(CS-III) True Copy kpl To 1. The Commissioner of Income Tax Central II, Chennai. Central II, Chennai. 2. The Income Tax Appellate Tribunal Chennai 'D' Bench, Chennai. Chennai 'D' Bench, Chennai. 3. The Commissioner of Income Tax Appeals II Bibikulam , Madurai 2. Bibikulam , Madurai 2. 4. The Additional Commissioner of Income Tax Central Circle III, Madurai 2. Central Circle III, Madurai 2. TCA No.1105 of 2010. SS(CO)SP(11/01/2019)