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Commissioner Of Income Tax, Central Range I (4), Chennai v. M.annakkalanjiyam

High Court 11 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax, Central Range I (4), Chennai v. M.annakkalanjiyam
Date of order
11 Apr 2016
Assessment year(s)
1987-88
Outcome
Dismissed

Case summary

In Commissioner Of Income Tax, Central Range I (4), Chennai v. M.annakkalanjiyam, 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Decision: Hence, the above appeal is dismissed as withdrawn.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 CORAM : THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN AND THE HONOURABLE MR.JUSTICE M.V.MURALIDARAN TCA.NO.274 OF 2016 Commissioner of Income Tax, Central Range I (4), Chennai. ...Appellant/Respondent VsM.Annakkalanjiyam...Respondent/Appellant APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 24.3.2015 made in I.T.(SS)A.No.119/Mds/2002 on the file of the Income Tax AppellateTribunal, Chennai 'A' Bench for the block period 1.4.1986 to11.9.1996 assessment years 1987-88 to 1996-97 against the orderof the Assistant Commissioner of Income Tax Central Range I(4),Chennai, dated 27.3.02 and made in PAN/GIR No. for theblock period, 1.4.1986 to 11.9.1996 for the Assessment Year1987-1988 to 1997-98 and the order of the Income Tax AppellateTribunal 'C' Bench Madras dated 3.12.1999 and made in IT (SS) ANo.191/Mds/98 for the Assessment year 1987-88 to 1997-98 againstthe order of the Deputy Commissioner of Income Tax CentralCircle I(4), Chennai-34, dated 30.11.1998 and made in PAN/GIRNo.704-A for the Assessment Year 1987-88 to 1997-98 (Part i.e.upto 11.9.1996) For Appellant : Mr.M.SwaminathanJudgment 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. https://hcservices.ecourts.gov.in/hcservices/ 2. Hence, the above appeal is dismissed as withdrawn. Thequestions are left unanswered. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Chennai 'A' Bench.2.The Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai.3.The Assistant Commissioner of Income Tax, Central Range I (4), Chennai-34.+1cc to Mr.M.Swaminathan, Advocate Sr.22579TCA.No.274 of 2016jsv(CO)srg(27/04/2016)
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