Principal Commissioner Of Income Tax-2 v. M/S.express Publications (Madurai) Ltd., Express Gardens

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.01.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case Appeal No.386 of 2013and Tax Case Appeal No.142 of 2017 The Commissioner of Income TaxChennai....Appellant in TCA 386/2013 Principal Commissioner of Income Tax-2No.121, Mahatma Gandhi RoadNungambakkam, Chennai....Appellant in TCA 142/2017Vs. M/s.Express Publications (Madurai) Ltd.,Express Gardens, No.29, 2[nd] Main RoadAmbattur Industrial Estate,Chennai-600 058. ... Respondent in both appeals Prayer in TCA 386/2013 : Tax Case Appeal filed under Section260A of the Income Tax Act, 1961 against the order of the IncomeTax Appellate Tribunal, Madras 'C' Bench, Chennai, dated22.01.2013 made in ITA No.1885/Mds/2012. Againsttheorderdated26/09/2012madeinP.A.No./GIR.No.AAC10842D on the file of the Commissioner ofIncome Tax (Appeals)-I, Coimbatore and Against the order passed by the Deputy Commissioner ofIncome Tax, Company Circle II (1), Chennai, dated 31/12/2009made in under section 143 (3) of the Income Tax Act for theassessment year 2007-08. Prayer in TCA 142/2017 : Tax Case Appeal filed under Section260A of the Income Tax Act, 1961 against the order of the IncomeTax Appellate Tribunal, Madras 'B' Bench, Chennai, dated01.07.2016 made in ITA No.1196/Mds/2016. Against the order passed by the Commissioner of Income Tax(Appeals)-6, Chennai, dated 19/02/2016, made in ITA.No. 39/CIT(A)-6 Against the order passed by the Deputy Commissioner of https://hcservices.ecourts.gov.in/hcservices/ Income Tax, Company Circle II (I), Chennai, dated 31/12/2008under section 143 (3), of the Income Tax Act 1961 for theassessment year 2006-07. For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel For Respondent : Mr.R.Kumar C O M M O N J U D G M E N T(Judgment Delivered by DR.VINEET KOTHARI,J) Thes Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal dated 22.01.2013 and 01.07.2016respectively. 2. When the appeals were taken up for hearing, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.17/2019 dated 8th August 2019, wherein, it is stipulated thatappeals shall not be filed/pursued by the Department before theHigh Court in cases where the tax effect does not exceedRs.1,00,00,000/- (Rupees One Crore). 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeals filedby the Revenue is dismissed as not pressed, keeping open thesubstantial questions of law for determination in an appropriatecase. Sd/- Assistant Registrar (CS-VIII) //True Copy// KSTTo Sub Assistant Registrar 1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. Madras 'B' Bench, Chennai. 2.The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. Madras 'C' Bench, Chennai. 3.The Commissioner of Income Tax (Appeals)-I, Coimbatore. Coimbatore. 4.The Commissioner of Income Tax (Appeals)-6, Chennai. Chennai. 5.The Deputy Commissioner of Income Tax, Company Circle II, Chennai. Company Circle II, Chennai. +1cc to Mr.T.N.Seetharaman, Advocate, S.R.No. 7295 TC(A) Nos.386 of 2013and 142 of 2017 GP(CO)GN(04/03/2020)