Commissioner Of Income Taxchennai v. Dr.r.shivakumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.3.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal No.508 of 2010 Commissioner of Income TaxChennai. : Appellant Vs. Dr.R.Shivakumar: Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 20.2.2009 made in ITANo.902/Mds/2008 against the proceedings of the Commissioner ofIncoem Tax(A) dated 16.01.2008 in I.T.A.No.133/06-07 against theorder of the Assistant Commissioner Central Circle(3), Chennai,dated 29.12.2006 for the Assessment Year 2000-01. For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel For respondent : Mr.M.P.Senthilkumar J 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, 'D' Bench, Chennai, dated 20.2.2009 madein ITA No.902/Mds/2008, by raising the following substantialquestion of law: "Whether, on the facts and circumstances of thecase, the Tribunal was right in holding that thereduction of the addition by 12 lakhs from Rs.24.55lakhs is proper by accepting the assessee's claimthat the amount of Rs.12 lakhs was spent onlevelling of ground in the subsequent year?" 2. When the matter is taken up for admission, the learnedStanding Counsel brought to our notice the Circular instruction https://hcservices.ecourts.gov.in/hcservices/ issued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 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 an appropriatecase. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrarssk.To1. The Commissioner of Income Tax Chennai.2. The Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai3. The Assistant Commissioner of Income Tax, Central Circle I (3) Chennai.+1 cc to M/s.T.R.Senthil Kumar, Advocate Sr.No.25918+1 cc to M/s.N.Muthukumar, Advocate, Sr.No.25503TCA No.508 of 2010PPA(CO)CSL/03.05.2019