Tax Case (Appeal) v. Shri.s.p.annamalai(Pan-Abnpa 5550H

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.1.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) No.1175 of 2010 The Commissioner of Income TaxMadurai.Appellant/Respondent Vs. Shri.S.P.Annamalai(PAN-ABNPA 5550H) Respondent/Appellant Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, 'B' Bench, Chennai, dated 9.10.2009 made in ITANo.2560/Mds/2007. The Order against the Commissioner of Income Tax II inC.No.114/1/CIT-11/2006-07 dated 12.10.2007 against the order ofIncomeTaxOfficerWard(III)(I),MaduraiinPA.No.ABNPA55504/2003-04 DATED 29.11.2005For Appellant : Mr.M.Swaminathan Senior Standing Counsel assisted by Ms.PremalathaFor Respondent : Mr.A.S.Sivaraman for Mr.S.Sridhar This Tax Case Appeal has been filed by the Revenue, callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, 'B' Bench, Chennai, dated 9.10.2009 madein ITA No.2560/Mds/2007, for the Assessment Year 2003-2004, byraising the following substantial question of law: https://hcservices.ecourts.gov.in/hcservices/ "Whether on the facts and in the circumstances of the case, theAppellate Tribunal was right in law by setting aside the orderpassed by the Commissioner of Income-tax under Section 263 ofthe Income-tax Act, 1961 even though the Tribunal's ordersuffers from various legal infirmities and the case laws reliedon, which was not strictly applicable to the facts of the case?" 2. When the matter is taken up for hearing, learned SeniorStanding 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effect is said to be lessthan the monetary limit imposed and therefore, the Appeal filedby the Revenue is dismissed, as withdrawn, keeping open thesubstantial question of law for determination in appropriatecases. No costs. Sd/- Assistant Registrar(CS VI)//True Copy// Sub Assistant Registrar ssk. To 1. The Commissioner of Income Tax Madurai. 2. Income Tax Appellate Tribunal, 'B' Bench, Chennai. 3. The Income tax Officer, Ward III(1), Madurai. +1 cc to Mr.M.Swaminathan ,Advocate Sr.No. 6543 +1 cc to Mr.S.Sridhar, Advocate Sr.No. 5872 PVS(CO)KKV/22/05/2020 T.C.(A) No.1175 of 2010