S.sankarram v. The Revenue Has Preferred This Appeal Challenging Theorder Dated 29.10.2012 Passed By The Income Tax Appellatetribunal In Ita

In the High Court of Judicature at Madras Dated : 20.9.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAMand The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.120 of 2013 Commissioner of Income Tax-IV, Chennai ...Appellant S.Sankarram Vs ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 29.10.2012 in ITA No.1790/Mds/2009 onthe file of the Income Tax Appellate Tribunal Madras 'C' Benchfor the assessment year 2006-07 against the order of theCommissioner of Income Tax (Appeals) VI, Chennai dated24.06.2009 made in ITA.No.122/08-09 against the Income TaxOfficer, Media Ward-II, Chennai dated 20.12.2009 made inPAN.No.S90/0607/ABJPS9079F Assessment Year 2006-07. For Appellant : Mrs.S.Premalatha forMr.M.SwaminathanFor Respondent : No appearance Judgment was delivered by T.S.SIVAGNANAM,J We have heard the learned Standing Counsel for theappellant. 2. The Revenue has preferred this appeal challenging theorder dated 29.10.2012 passed by the Income Tax AppellateTribunal in ITA.No.1790/ Mds/2009 for the assessment year 2006-07. 3. The above appeal has been admitted on 02.4.2013 on thefollowing substantials question of law :“1. Whether, on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in holding that https://hcservices.ecourts.gov.in/hcservices/ the assessee is not subject to TDS provisionunder Sections 194C and 194J for thepayments made to the co-artist ? and2. Whether, on the facts and in thecircumstances of the case, the AppellateTribunal was right in law in deleting thedisallowance of Rs.30,85,057/- made underSection 40(a)(ia), when the assessee issubjected to TDS provision under Sections194C and 194J for the payments made to theco-artist ?” 4. The learned Standing Counsel for the appellant seekspermission to withdraw the above appeal based on the Board'smonetary policy circular. She would submit that on account ofthe monetary limit in this appeal, which is lesser than thethreshold fixed by the Board's circular dated 11.7.2018, she maybe permitted to withdraw the appeal. 5. The said submission of the learned Standing Counsel forthe Revenue is placed on record. The above tax case appeal isdismissed as withdrawn and the substantial questions of lawframed in this appeal are left open. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Madras 'C' Bench. 2.The Commissioner of Income Tax IV, Chennai 3.The Commissioner of Income Tax VI, Chennai.4.The Income Tax Officer,Media Ward II, Chennai.5.The Assistant Registrar,Income Tax Appellate Tribunal,Rajaj Bhavan, Besant Nagar,Chennai. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.65373 VGII(CO)CS/15/10/2018 TCA.No.120 of 2013