Commissioner Of Income Tax-I, Tiruchirapalli. Appellant v. Shri B.murugesh Respondent

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case Appeal No.1448 of 2010 Commissioner of Income Tax-I,Tiruchirapalli.Appellant / RespondentVs. Shri B.MurugeshRespondent / Appellant Tax Case Appeal filed under Section 260-A of the Income TaxAct, 1961, against the order of the Income Tax AppellateTribunal, Chennai 'D' Bench, dated 09.07.2010, made in ITANo.567/Mds/2010, against the order of the Commissioner of IncomeTax (Appeals), Trichy dated 04/02/2010 made in ITA No.563/08-09against the Deputy Commissioner of Income Tax, Circle II, Trichydated 26/12/2018, Assessment year 2006-2007. For Appellant : Mr.M.Swaminathan, Senior Standing Counsel. For respondent : Mr.Venkatanarayanan, for M/s.Subbraya Aiyar PadmanabhanJ U D G M E N T (Delivered by DR.VINEET KOTHARI,J.) This Tax Case Appeal has been filed by the Revenue, callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Chennai 'D' Bench, dated 09.07.2010, inITA No.567/Mds/2010, by raising the following substantialquestion of law : " Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunal wasright in holding that the assessee was entitled fordepreciation at the rate of 40% applicable towindmills even on the electrical fittings and civilwork, on which depreciation was allowable only atthe rate of 5% ? https://hcservices.ecourts.gov.in/hcservices/ 2. When the matter is 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 appeal filedby the Revenue is dismissed, as not pressed, keeping open thesubstantial question of law for determination in appropriatecases. No costs. Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant RegistrardixitTo1)The Income Tax Appellate Tribunal, Chennai -D- Bench, Chennai.2)The Commissioner of Income Tax (Appeals), No.44, Williams Road, Cantonment,Trichy - 620 001.3)The Deputy Commissioner of Income Tax, Circle II, No.44, Williams Road, Cantonment,Trichy - 620 001. +1 cc to Mr.M.Swaminathan, Advocate, S.R.No.2661 +1 cc to Mr.Subbaraya Aiyar, Advocate, S.R.No.3491 VG-II(CO)SSM(18/03/2019) TCA No.1448 OF 2010