Commissioner Of Income Tax,Chennai v. M/S. Cooper Bussmann India (P) Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 14.06.2022 CORAM THE HONOURABLE MR. JUSTICE R. MAHADEVANAND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.431 of 2011 Commissioner of Income Tax,Chennai ... Appellant/Respondent Versus M/s. Cooper Bussmann India (P) Ltd.,No.3A, EVR Street, Sedarapet,Pondicherry 605 111 ... Respondent/Appellant PAN : AABC80431R Tax Case Appeal filed under Section 260 A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal Madras “C” Bench, dated 11.04.2008 inITA.No.394/Mds/2007. As against the order dated 22.11.2006 by the Office ofthe Commissioner of Income Tax (Appeals) XI, Chennai inI.T.A.No.161/06-07 dated 22.11.2006 and as against the orderdated 29.08.2005 by the Office of the Assistant Commissioner ofIncome Tax, Circle I Puducherry in P.A.No/G.I.No: 1014-C/AABC80431R Assessment Year 2002-03. For Appellant : Mr. J. Narayanaswamy Standing Counsel For Respondent: Mr. Joseph Prabakar JUDGMENT (Judgment of the Court was delivered by R. MAHADEVAN, J.) This Tax Case Appeal has been filed by the appellant /revenue, questioning the correctness of the order dated11.4.2008 passed by the Income Tax Appellate Tribunal “C”Bench, Chennai in ITA.No.394/Mds/2007. https://hcservices.ecourts.gov.in/hcservices/ 2. On 11.10.2011, the appeal was admitted by this Courtraising the following substantial questions of law; '1. Whether on the facts and in thecircumstances of the case, the Tribunal wasright in holding that the assessee is entitledto the benefit of Section 80HHC, when such aclaim was made neither in the original returnnor in the revised return, and no audit reportwas filed even during the assessmentproceedings? 2. Whether a claim for deduction underSection 80HHC could have been validlyentertained by the CIT(A), when it was not madebefore the assessing officer, and theassessment was made under Section 144 afterrejection of books of accounts?' 3. When the matter was taken up for consideration,the learned 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 this appeal is less than thethreshold limit. 4. In the light of the aforesaid submissions made bythe learned counsel for the appellant / Revenue, the presentappeal, wherein, the tax effect is said to be less than themonetary limit imposed, is dismissed as withdrawn, keeping openthe substantial questions of law for determination in anappropriate case. No costs. Sd/- Assistant Registrar(CS-VII) //True copy// msr Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal “C” Bench, Chennai. Chennai. 2. The Commissioner of Income Tax, Chennai. 3. The Commissioner of Income Tax (Appeals) XI, 121, M.G.Road, Chennai -34. 4. The Assistant Commissioner of Income Tax, Circle -I, Pondicherry. T.C.A.No.431 of 2011 SSN(CO)GMY(07/07/2022)