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Commissioner Of Income Tax,Chennai v. M/S.surgilabs, Chennai-41

High Court 01 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Commissioner Of Income Tax,Chennai v. M/S.surgilabs, Chennai-41
Date of order
01 Mar 2016
Assessment year(s)
2008-09
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax,Chennai v. M/S.surgilabs, Chennai-41, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

Decision: For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy Judgment was delivered by V.RAMASUBRAMANIAN,J Since the tax effect of the order under appeal is less thanRs.20 lakhs, the above tax case appeal is dismissed as withdrawnin view of circular No.

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 DATED : 01.3.2016 CORAM : THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIANANDTHE HONOURABLE MR.JUSTICE N.KIRUBAKARAN TCA.No.175 of 2016 Commissioner of Income Tax,Chennai Vs ... Appellant M/s.Surgilabs, Chennai-41. ... Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 29.5.2015 made in I.T.A.No.1754/Mds/2013on the file of the Income Tax Appellate Tribunal 'C' Bench,Chennai for the assessment year 2008-09 against the Order of theCommissioner of Income Tax(Appeals V) II Floor, MainBuilding,121, M.G.Road, Nungambakkam, Chennai 600 034 inGIR/PAN.No.AAHFS60991/ITA.No.119/10-11 (A)-V, dated 03.06.2013against the Assessment Order dated 06.12.2010 in PAN/GIR.No. by the Assistant Commissioner of Income Tax Circle V,Chennai 34. For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy Judgment was delivered by V.RAMASUBRAMANIAN,J Since the tax effect of the order under appeal is less thanRs.20 lakhs, the above tax case appeal is dismissed as withdrawnin view of circular No. 21/2015 dated 10.12.2015 issued by theCentral Board of Direct Taxes. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Assistant Registrar, Income Tax Appellate Tribunal, 'C' Bench, Raj Bhavan, Chennai. Income Tax Appellate Tribunal, 'C' Bench, Raj Bhavan, Chennai. 2.The Commissioner of Income Tax(Appeals V) II Floor Main Building, 121, M.G.Road, Nungambakkam, Chennai 600 034. II Floor Main Building, 121, M.G.Road, Nungambakkam, Chennai 600 034. 3.The Assistant Commissioner of Income Tax, Circle V, Chennai 34.4.The Commissioner of Income Tax, Chennai. +1cc to Mr.J.Narayanasamy, Advocate, S.R.No.13346 TCA.No.175 of 2016TEJ(CO)CA(09/03/2016)
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