Commissioner Of Income Taxchennai v. Https://Hcservices.ecourts.gov.in/Hcservices

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE R. MAHADEVANAND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal Nos. 542 to 545 of 2010 Commissioner of Income TaxChennai.. Appellant in all cases Versus Tax Case Appeals filed under Section 260A of the IncomeTax Act, 1961 against the common order dated 28.08.2009 passedby the Income Tax Appellate Tribunal, Madras “D” Bench, inI.T.A.Nos.580 to 583/Mds/2009 for the Assessment years 2001-02,2002-03, 2003-04 & 2004-05, against the order dated 22.03.2007passed by the Commissioner of Income Tax Chennai-IV, MahatmaGandhi Road, Chennai-600 034 in C.No.1321(4)/2004-05 videCr.I.No/P.A.No. ALTPS1575Q for the Assessment years 2001-02,2002-03, 2003-04 & 2004-05 respectively. JUDGMENT These tax case appeals have been filed by the appellant /Revenue, calling in question the correctness of the commonorder dated 28.08.2009 passed by the Income Tax AppellateTribunal,'D'Bench,Chennai,inI.T.A.Nos.580 to 583/Mds/2009, relating to the assessment years2001-02 to 2004-05. 2.By order dated 12.07.2010, this court admitted theaforesaid tax case appeals on the following substantialquestion of law:“(i) Whether on the facts and in the circumstances ofthe case, the Tribunal was right in holding that theorder of the CIT under section 263 is not sustainablein law? https://hcservices.ecourts.gov.in/hcservices/ (ii) Whether on the facts and circumstances of thecase, the Tribunal was right in holding that deduction under Section 80HHC cannot be reduced bytheamount of deduction sought under Section 80IB?” 3. When the matters were 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 appeals 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 these appeals are less than thethreshold limit. 4. In the light of the aforesaid submissions made by thelearned counsel for the appellant / Revenue, the presentappeals, wherein, the tax effect is said to be less than themonetary limit imposed, are dismissed as withdrawn, keepingopen the substantial questions of law for determination in anappropriate cases. No costs. //True Copy// Assistant Registrar (CS-VI) dhk Sub Assistant Registrar To 1.The Commissioner of Income Tax, Chennai. Chennai. 2.The Income Tax Appellate Tribunal, Madras “D” Bench. Madras “D” Bench. 3.The Commissioner of Income Tax (Appeals) Chennai. Chennai. +1cc to Mr.P.R.Renganath, Advocate SR. No.5919