Commissioner Of Income Taxsalary Ward, Chennai v. Cit (204Itr 631), Particularly When No Agricultural

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.1.2017 THE HON'BLE MR.JUSTICE HULUVADI G. RAMESHANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Commissioner of Income TaxSalary Ward, Chennai. ...Appellant/Appellant Smt.SasikalaPAN: AAEPR 6335F ...Respondent/Respondent Tax Case Appeal filed under Sec. 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'B' Bench, Chennai, dated 18.2.2014 in ITANo.2083/MDS/2013. Appeal against the Order passed by theCommissioner of Income tax (Appeal) II in ITA NO. 158/2012-13dated 02/07/2013 agains the Assessment-Order of the Income TaxOfficer salary Ward-II(3) Chennai dated 07/01/2013 for theAssessment year 2005-2006 in respect of PAN.NO. AAEPR 6335F. JUDGMENT The Tax Case Appeal filed by the Revenue calling inquestion the correctness of the order passed by the Income TaxAppellate Tribunal, Madras 'B' Bench, Chennai, dated18.2.2014 in ITA No.2083/MDS/2013, has been admitted on13.08.2014 for consideration of the following substantialquestions of law:"(i) Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunal wasright in law in holding that the land sold by theassessee was agricultural in nature?(ii) Whether in the facts and circumstances of thecase, the Income Tax Appellate Tribunal wasjustified in not following the Apex Court'sdecision in the case of Sarifabibi - Vs - CIT (204ITR 631), particularly when no agricultural https://hcservices.ecourts.gov.in/hcservices/ activity was carried on by the assessee in theimpugned land at any time in the past? (iii) Whether on the facts and circumstances ofthe case, the Tribunal was correct in notconsidering the information furnished by the StateRevenue Authorities and the Chennai MetropolitanDevelopment Authority to the effect that theassessee's land is not agricultural in nature?" 2. Circular instruction issued by the Central Board ofDirect Taxes No.21/2015, dated 10.12.2015 stipulates thatappeals shall not be filed/pursued by the Department beforethe High Court in cases where the tax effect does not exceedRs.20 lakhs. In the instant case, the tax effect is less thanthe monetary limit imposed and the appeal is, hence, dismissedas not pressed, preserving the substantial questions of lawfor determination in an appropriate case. No cost. Sd/- Asst.Registrar (CS III ) /true copy/Sub Asst. Registrar To1. The Commissioner of Income Tax,Salary ward, Chenenai.2. The Commissioner of Income Tax,Appeals II (OTD.CIT(A) IV)-Chennai-343. The Income Tax Officer,Salary-Ward-II (3)- Chennai. +1cc to Mr.M. Swaminathan SR. 4873 +1cc to Subbaraya Ayyar Padmanabham SR. 4861 PVS(CO)VR(1/03/2017) T.C.A.No.505 of 2014