Commissioner Of Income Tax Chennai v. M/S.navin Housing & Properties Pvt Ltd., Navin's Brindavan

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case Nos.174 to 176 of 2013 Commissioner of Income TaxChennai....AppellantVs. M/s.Navin Housing & Properties Pvt Ltd.,Navin's Brindavan, No.88, Brindavan StreetWest Mambalam, Chennai 600 033.PAN : ...Respondent-----Tax Case Appeals filed under Section 260A of the IncomeTax Act, 1961 against the common order of the Income TaxAppellate Tribunal 'C' Bench, Chennai dated 28.08.2012 in ITANo.1187, 1188 and 1189/Mds/2012. Against the order of the Commissioner of Income Tax(Appeals)I, Chennai, dated 29/03/2012 in ITA.Nos.170, 171,172/10-11 for the assessment years 2006-07, 2007-08, 2008-09against the order of the Assistant Commissioner of Income TaxCentral Circle I (5), Chennai – 34, dated 31.12.2010 inAAACN9269M for the assessment years 2006-2007, 2007-2008 &2008-09 respectively. For Appellant : Mr.T.R.Senthil Kumar Senior Standing CounselFor Respondent : Mr.A..S.Sriraman & S.Sridhar These Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, 'C' Bench, Madras, by raisingthe following substantial question of law:"Whether on the facts and in the circumstances ofthe case, the Appellate Tribunal was right inholding that though the Assessee is doing works https://hcservices.ecourts.gov.in/hcservices/ contract, the assessee is eligible for deductionunder Section 80IB(10) which is against theprovisions?” 2. When the matters were taken up for hearing, thelearned Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes videCircular No.17/2019 dated 8th August 2019, wherein, it isstipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax effectdoes not exceed Rs.1,00,00,000/- (Rupees One Crore). 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appealsfiled by the Revenue is dismissed as not pressed, keeping openthe substantial questions of law for determination in anappropriate case. Sd/-Assistant Registrar (CS-VI)//True Copy//Sub Assistant Registrar KSTTo1.Income Tax Appellate Tribunal 'C' Bench, Chennai. 2.The Commissioner of Income Tax, Chennai. 3.The Commissioner of Income Tax (Appeals) I, Chennai. 4.The Assistant Commissioner of Income Tax, Central Circle I (5), Chennai-34. 5.M/s.Navin Housing & Propertied Private Limited, Navin's Brindavan, No.88, Brindavan Street, West Mambalam, Chennai 600 033. +1cc to Mr.S.Sridhar, Advocate, S.R.No. 9745T.C.(A) Nos.174 to 176 of 2013 SSI(CO)GN(13/03/2020) https://hcservices.ecourts.gov.in/hcservices/