Principal Commissioner Of Income Tax 4 v. Shri.k.s.aghoram

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) No.177 of 2017 Principal Commissioner of Income Tax 4No.121, Mahatma Gandhi Road,Chennai 600 034. ... Appellant/AppellantVs. Shri.K.S.Aghoram,54, Thirumalai Road,T.Nagar, Chennai 600 017....Respondent/Respondent Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal 'C' Bench, Chennai dated 15.07.2016 in ITANo.1152/Mds/2016. Preferred against the order of the Office of the Commissionerof Income Tax (Appeals) -6 Chennai 34 made in ITA.No. 9/CIT(A)-6/2010-11 dated 22.02.2016 filed against the order dated15.11.2010 by the Deputy Commissioner of Income Tax, CompanyWard II (4), Chennai for the Assessment Year 2008-2009. -----For Appellant : Mr.V.Rajesh, Senior Standing Counsel For Respondent : Mr.R. Sivaraman J U D G M E N T[Judgment of the Court was delivered by DR.VINEET KOTHARI,J] This Tax Case Appeal has been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, 'C' Bench, Chennai, by raisingthe following substantial question of law: https://hcservices.ecourts.gov.in/hcservices/ "Whether on the facts and circumstances of thecase, the Appellate Tribunal was right in holdingthat the assessee is entitled to interest underSection 244A(1)(b) when the refund had arisen onaccount of self assessment tax paid in excess bythe assessee?” 2. When the matter was taken up for hearing, the learnedStanding Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes videCircular No.17/2019 dated 8th August 2019, 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). 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appealfiled by the Revenue is dismissed as not pressed, keeping openthe substantial questions of law for determination in anappropriate case. Sd/- Assistant Registrar (CS-III)//True Copy// Sub Assistant Registrar Msr To 1.Income Tax Appellate Tribunal 'C' Bench,Chennai. 'C' Bench,Chennai. 2.The Commissioner of Income Tax Appeal (6), Chennai – 34. 3.The Deputy Commissioner of Income Tax, Company Ward II (4), Chennai. 4.The Principal Commissioner of Income Tax (4), Chennai 34. Tax Case (Appeal) No.177 of 2017 RSI(CO)GN(25/06/2020)