Commissioner Of Income Tax, Chennai v. Shri K.a.sengottian (Huf

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Commissioner of Income Tax,Chennai... Appellant in all appeals Vs.Shri K.A.Sengottian (HUF) .. Respondent in all appeals T.C.A.No.1458 of 2010 is filed under Section 260-A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'D' Bench, dated 07.10.2005, made inITA No.1714/Mds/2002. Against the order dated 08.08.2002 made in I.T.A.No.69-C/2002-03 passed by the Commissioner of Income Tax (Appeals)-II,Coimbatore and against the order dated 26.03.2002 passed by theDeputy Commissioner of Income Tax, Central Circle-II, Coimbatorefor the Assessment Year 1999-2000. T.C.A.No.1459 of 2010 is filed under Section 260-A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'D' Bench, dated 07.10.2005, made inC.O. No.40/Mds/2000. Against the order dated 30.11.1999 made in I.T.A.No.41/1999-2000 passed by the Commissioner of Income Tax (Appeals)-I,Chennai 34 and against the order dated 31.03.1999 passed by theDeputy Commissioner of Income Tax, Central Circle-II(3), Chennai34 for the Assessment Year 1996-1997. T.C.A.No.1460 of 2010 is filed under Section 260-A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'D' Bench, dated 07.10.2005, made inITA No.884/Mds/2001. https://hcservices.ecourts.gov.in/hcservices/ Against the order dated 19.03.2001 made in I.T.A.No.74/2000-01 passed by the Commissioner of Income Tax (Appeals)-I, Chennai34 and against the order dated 31.03.2000 passed by the DeputyCommissioner of Income Tax, Central Circle-II(3), Chennai 34 forthe Assessment Year 1997-1998. T.C.A.No.1461 of 2010 is filed under Section 260-A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'D' Bench, dated 07.10.2005, made inITA No.1715/Mds/2002. Against the order dated 07.08.2002 made in I.T.A.No.38-C/2002-03 passed by the Commissioner of Income Tax (Appeals)-II,Coimbatore and against the order dated 26.03.2001 passed by theDeputy Commissioner of Income Tax, Central Circle-II(3), Chennai34 for the Assessment Year 1995-1996. T.C.A.No.1462 of 2010 is filed under Section 260-A ofthe Income Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'D' Bench, dated 07.10.2005, made inITA No.1716/Mds/2002. Against the order dated 01.08.2002 made in I.T.A.No.39-C/2002-03 passed by the Commissioner of Income Tax (Appeals)-II,Coimbatore and against the order dated 26.03.2001 passed by theDeputy Commissioner of Income Tax, Central Circle-II(3), Chennai34 for the Assessment Year 1998-1999. For Appellant : Mr.T.R.Senthil KumarSenior Standing Counsel For respondent : Mr.A.S.Sriramanfor Mr.S.Sridhar These Tax Case Appeals have been filed by the Revenue,calling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, Chennai 'D' Bench, dated07.10.2005, in ITA No.1714/Mds/2002, C.O. No.40/Mds/2000, ITANo.884/Mds/2001, ITA No.1715/Mds/2002 and ITA No.1716/Mds/2002respectively, by raising the following substantial question oflaw : " Whether on the facts and circumstances of thecase, the Tribunal was right in holding that when itis found that the agricultural income had been https://hcservices.ecourts.gov.in/hcservices/ inflated, the excess amounts cannot be treated asincome under any other head and brought to tax ? ” 2. When these matters are taken up for hearing, learnedStanding Counsel for the Department brought to our notice theCircular instruction issued by the Central Board of Direct Taxesvide Circular No.3/2018, dated 11.7.2018, 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.50.00 lakhs. " Whether on the facts and circumstances of thecase, the Tribunal was right in holding that when itis found that the agricultural income had been https://hcservices.ecourts.gov.in/hcservices/ inflated, the excess amounts cannot be treated asincome under any other head and brought to tax ? ” 2. When these matters are taken up for hearing, learnedStanding Counsel for the Department brought to our notice theCircular instruction issued by the Central Board of Direct Taxesvide Circular No.3/2018, dated 11.7.2018, 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.50.00 lakhs. 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and, therefore, the Appealsfiled by the Revenue are dismissed, as not pressed, keeping openthe substantial question of law for determination in appropriatecases. No costs. Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrardixitTo1. The Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai.2. The Commissioner of Income Tax Appeals-II,Coimbatore.3. The Commissioner of Income Tax, Central Circle-II, Coimbatore.4. The Deputy Commissioner of Income Tax,Central Circle-II(3), Coimbatore.5. The Deputy Commissioner of Income Tax, Central Circle-II(3), Chennai.+1 cc to M/s.T.R.Senthil Kumar, Advocate Sr.No.13627+1 cc to Mr.S.Sridhar, Advocate Sr.No.12939 TCA Nos.1458-1462 / 20103CSL/20.03.2019