Commissioner Of Income Tax - Itiruchirapalli v. Late Shri.r.kannanl/H Dr.punithavathy Kannank.p.hospital

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 28.03.2022 THE HONOURABLE MR.JUSTICE R. MAHADEVANAND THE HONOURABLE MR.JUSTICE J.SATHYA NARAYANA PRASAD TCA.No.1454 of 2010 Commissioner of Income Tax - ITiruchirapalli. ...Appellant Vs Late Shri.R.KannanL/H Dr.Punithavathy KannanK.P.Hospital No.96, Kovai Road, Karur. ...Respondent Appeal preferred under Section 260A of the Income Tax Act,1961, against the order of the Income Tax Appellate Tribunal,“D” Bench, Chennai, dated 09.07.2010 in I.TA.No.566/Mds/2010against the order dated 04.02.2010 made in ITA.No.562/2008-09 onthe file of the Commissioner of Income Tax (Appeals),Tiruchirapalli for the Assessment year 2006-07 against the orderdate 26.12.2008 made in PAN.No. on the file of theDeputy Commissioner of Income Tax, Cricle-II, Trichy for theAssessment year 2006-07. For Respondent : Mr.Subbaraya Aiyar (Judgment of the Court was delivered by R.MAHADEVAN, J.) This tax case appeal has been filed by the appellant /Revenue, challenging the order dated 09.07.2010 passed by theIncome Tax Appellate Tribunal, 'D' Bench, Chennai, inI.T.A.No.566/Mds/2010, relating to the assessment year 2006-2007. 2.By order dated 08.02.2011, this court admitted theaforesaid tax case appeal on the following substantial questionof law: “Whether on the facts and in the circumstancesof the case, the Income tax Appellate Tribunal was https://hcservices.ecourts.gov.in/hcservices/ right in law in holding that the assessee wasentitled for depreciation at the rate of 80%applicable to windmills even on the electricalfittings and civil work, on which depreciation wasallowable only at the rate of 10%?" 3.When the matter was taken up for consideration, thelearned counsel for the appellant / Revenue brought to thenotice of this court the Circular No.17/2019 dated 08.08.2019issued by the Central Board Direct Taxes, wherein, it isstipulated that appeal 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). It is alsosubmitted that the tax effect in this appeal is less than thethreshold limit. 4.In the light of the aforesaid submissions made by thelearned counsel for the appellant / Revenue, the present appeal,wherein, the tax effect is said to be less than the monetarylimit imposed, is dismissed as withdrawn, keeping open thesubstantial question of law for determination in an appropriatecase. No costs. Sd/- Assistant Registrar(CS-V) //True Copy// av Sub Assistant Registrar To1. The Income Tax Appellate Tribunal, “D” Bench, Chennai, 2. The Commissioner of Income Tax (Appeals) No.44, Williams Road, Cantonment, Tiruchirapalli – 620 001. 3. The Deputy Commissioner of Income tax, Circle - II, No.44, Williams Road, Tiruchirapalli – 620 001. +1cc to Mr.M.Swaminathan, Standing Counsel, S.R.No.20845+1cc to Mr.Subbaraya Aiyar, Advocate, S.R.No.20849 GMR(CO)RGA(12/04/2022) TCA.No.1454 of 2010 https://hcservices.ecourts.gov.in/hcservices/