Commissioner Of Income Tax, Madurai-2 v. Mr.p.madan Mohan
High Court
12 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax, Madurai-2 v. Mr.p.madan Mohan
Date of order
12 Oct 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Madurai-2 v. Mr.p.madan Mohan, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the above, the appeal is dismissed aswithdrawn and the substantial questions of law framed are left https://hcservices.ecourts.gov.in/hcservices/ open.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
In the High Court of Judicature at Madras
Coram :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN
Tax Case Appeal No.331 of 2012
Commissioner of Income Tax, Madurai-2.
Vs
Mr.P.Madan Mohan, Partner,M/s.ARAP Viswanatha Nadar & Co.,Shencottah, Tirunelveli District.
... Appellant
... Respondent
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 14.3.2012 in ITA No.1666/Mds/2010 on thefile of the Income Tax Appellate Tribunal Chennai 'D' Bench forthe assessment year 2005-06 against the office of theCommissioner of Income Tax (Appeals)-II, Madurai in ITANo.468/2008-09 dated 07.07.2010 against the Income TaxDepartment Ward (2) Tirunelveli, dated 31.12.2008 for theAssessment Year 2005-2006.
For Appellant : Mr.M.Swaminathan
For Respondent : Mr.R.Sivaraman
Judgment was delivered by T.S.SIVAGNANAM,J
Heard the learned counsel for the appellant.
2. This appeal by the Revenue challenges the order passed bythe Income Tax Appellate Tribunal, which decided the issue infavour of the assessee.
3. The Revenue seeks to withdraw the appeal on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes.
4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial questions of law framed are left
https://hcservices.ecourts.gov.in/hcservices/
open. In the event the tax effect is above the threshold limitfixed in the said circular, liberty is granted to the Revenue tomake a mention to this Court to restore the appeal to be heardand decided on merits. No costs.
Sd/- Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
To1. The Income Tax Appellate Tribunal, Chennai 'D' Bench.2. The Commissioner of Income Tax (Appeal)-II,Madurai.3. The Income Tax Department Ward(2)Tirunelveli.4. The Commissioner of Income Tax,Madurai.+1 cc to Mr.M.Swaminathan, Advocate Sr.No.70926+1 cc to Mr.R.Sivaraman, Advocate Sr.No.71260TCA.No.331 of 2012RK(CO)CSL/13.11.2018
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