Commissioner Of Income Tax Chennai v. M/S.amman Granites Exp.pvt.ltd., M.g.colony, Harur – 636 903
High Court
21 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax Chennai v. M/S.amman Granites Exp.pvt.ltd., M.g.colony, Harur – 636 903
Date of order
21 Jan 2016
Assessment year(s)
2003-04
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax Chennai v. M/S.amman Granites Exp.pvt.ltd., M.g.colony, Harur – 636 903, 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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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
DATED: 21.1.2016
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDRENAND
THE HONOURABLE MRS.JUSTICE S.VIMALA
Tax Case Appeal Nos.112 to 117 of 2012
Commissioner of Income TaxChennai .. Appellant in all appealsVersus
M/s.Amman Granites Exp.Pvt.Ltd.,M.G.Colony, Harur – 636 903. .. Respondent in all appeals
Prayer in TCA.112 to 117/2012 is presented to the High Courtunder Section 260-A of the Income Tax Act, 1961 against theorder of the Income Tax Appellate Tribunal Madras `D' Bench,dated 22.6.2011 in ITA.NOs.970 to 972/Mds/2010 and CO.NOs. 90 to92/MDS/2010 preferred against the order of the Commissioner ofIncome Tax(Appeals), Nungambakkam, Chennai - 600 034. ITA.Nos.60to 62/07-08 dated 26/03/2010 preferred against the Assessmentorder of the Income Tax Officer Company ward I(1) Chennai 34.Pan/GIR.No. /A74-514, dated 30/03/2006, 30/11/2006,21/12/2006 for the Assessment year 2003-04, 2001-02 and 2004-05respectively.
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 matters 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that they had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular.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
uskTo:The Income Tax Appellate Tribunal Madras `D' Bench.
+1 CC to MR.T.Ravikumar Advocate. SR.NO. 4128+2 CC to MR.P.Rajavelu Advocate. SR.NO. 3833
Tax Case Appeal Nos.112 to 117of 2012
CO-MSMJD 08/02/2016
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