Commissioner Of Income Tax Chennai Vi, Chennai-34 v. M/S.saab Exports, Chitra Avenue, Flat
High Court
29 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Chennai Vi, Chennai-34 v. M/S.saab Exports, Chitra Avenue, Flat
Date of order
29 Jan 2016
Assessment year(s)
1998-99
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax Chennai Vi, Chennai-34 v. M/S.saab Exports, Chitra Avenue, Flat, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA
Tax Case Appeal Nos.806 to 808 of 2009
Commissioner of Income TaxChennai VI, Chennai-34... AppellantVersus
M/s.SAAB Exports,Chitra Avenue, Flat No.302, Suruthi Block-9, Choolaimedu High Road,Vadapalani, Chennai-94... Respondent
Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated31.10.2008inI.T.A.Nos.559/Mds/2008,560/Mds/2008and561/Mds/2008 respectively against the order of the Commissionerof Income Tax,(Appeals) VIII, Chennai,d ated 14.12.2007 and madein ITA Nos.125, 126 & 127 of 2005-2006 against the order ofIncome tax Officer, Ward V(1), Chennai 34, dated 30.12.2005 andmade in PAN/GIR No. for the Assessment Year 1998-99,1999-2000 and 2000-2001 respectively.
The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this Court towithdraw the present tax case appeals, in view of the CircularNo.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than Rs.20,00,000/-.
https://hcservices.ecourts.gov.in/hcservices/
2. The learned counsels had further submitted that libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that they had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular.
3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeals, are left open to beconsidered and decided in appropriate cases, in accordance withlaw. It is also made clear that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat they had been withdrawn, inadvertently, even though theyfall under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today. No costs.
Sd/-Assistant Registrar(CS-VI)
//True Copy//
Sub Assistant Registrar
ssk.To:1. The Income Tax Appellate Tribunal Madras `D' Bench.
2. The Commissioner of Income Tax (Appeals)VIII,Chennai.
3. The Income Tax Officer, Ward V(1),Chennai 34.
+1 cc to Mr.T.Ravikumar, Advocate, sr.6036
T C A Nos.806 to 808 of 2009sv cokra 02.03.2016
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