Tax Case Appeal Nos.1189 And 1190 Of 2009 v. M/S.rakhava Impex, 14 Kamarajapuram East, Karur

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 22.4.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal Nos.1189 and 1190 of 2009 Commissioner of Income Tax Tiruchirappalli-1. Appellant in both cases/RespondentVs. M/s.Rakhava Impex,14 Kamarajapuram East, Karur. Respondent in TCA 1189/2009/Appellant M/s.Synthesis,Plot No.69-74, SIDCO Industrial Estate,Salem Bye-Pass Road,Karur 639 001. Respondent in TCA 1190/2009/Appellant Tax Case Appeals filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'A' Bench, Chennai, dated 22.5.2009 made in ITANos.1773/Mds/2008 and 1774/Mds/2008. Assessment Year 2005-06 andagainst the order of the Commissioner of Income Tax (Appeals),Tiruchirappalli dated 30/06/08 & 30/06/08 in ITA No. 134/CIT(A)/TRY/2007-08 and ITA No.133/CIT(A)/TRY/2007-08 and against theorder of the Deputy Commissioner of Income Tax, Circle -II,Tiruchirappalli dated 16/11/06 & 23/11/07 in PAN/GIRNo. and . J U D G M E N T (Delivered by DR.VINEET KOTHARI,J) These Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, 'A' Bench, Chennai, dated22.5.2009 made in ITA Nos.1773/Mds/2008 and 1774/Mds/2008, by https://hcservices.ecourts.gov.in/hcservices/ raising the following substantial question of law:"Whether on the facts and in the circumstances ofthe case, the Income tax Appellate Tribunal wasright in holding that the assessee was entitled toclaim depreciation on the windmill even though thewindmill had only a 'test run' and had not beenactually used in its business by getting connectedto the TNEB grid on a regular basis during theaccounting year?" 2. When the matters are taken up for admission, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 3. In the instant cases, the tax effect is said to be lessthan the monetary limit imposed and therefore, the Appeals filedby the Revenue are dismissed as not pressed, keeping open thesubstantial question of law for determination in an appropriatecase. Sd/-Assistant Registrar(CS-VI)//True copy//Sub Assistant Registrar ssk.To 1. Commissioner of Income Tax, Tiruchirappalli-1. 2. Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai 3. The Deputy Commissioner of Income Tax, Circle II, Tiruchirapalli. 4. The Commissioner of Income Tax (Appeals) Tiruchirapalli. +1cc to Mr.M.Swaminathan, Advocate SR.No.38095+1cc to M/s.Subbaraya Aiyar, Advocate SR.No.38783 KK(CO)GMY(18/06/2019) TCA Nos.1189 & 1190 of 2009 https://hcservices.ecourts.gov.in/hcservices/