Tax-Iv, Chennai v. Shri R.s.surya
High Court
23 Mar 2016 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Tax-Iv, Chennai v. Shri R.s.surya
Date of order
23 Mar 2016
Assessment year(s)
2005-06
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Tax-Iv, Chennai v. Shri R.s.surya, the High Court (2016) dismissed the appeal.
Decision: Therefore, this tax case appeal is dismissed aswithdrawn in the light of the Circular No.21/2015 dated https://hcservices.ecourts.gov.in/hcservices/ 10.12.2015 issued by the Central Board of Direct Taxes.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
In the High Court of Judicature at Madras
Dated : 23.3.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.DURAISWAMY
Tax Case Appeal No.557 of 2010
The Commissioner of IncomeTax-IV, Chennai.
Tax-IV, Chennai....AppellantVsShri R.S.Surya...RespondentAPPEAL under Section 260A of the Income Tax Act, 1961againsttheorderdated21.8.2009madeinI.T.A.No.596/Mds/2009 on the file of the Income TaxAppellate Tribunal, Madras 'B' Bench for the assessmentyear 2004-05 against the order passed by Commissioner ofIncome Tax (Appeals) VI, 121, Mahatma Gandhi Road, Chennai34 made in ITA No.167/06-07, dated 17.12.2008 against theorder passed by Joint Commissioner of Income Tax, Chennaimade in PA/GI No.ALRPSO353G, date of order 10.12.2007 forthe assessment year 2005-06 against the order passed by theIncome Tax Officer, media ward III, Chennai 34 made inPAN/GIR No.ALRPSO 353G dated 31.10.2006 assessment year2004-05.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.Rajnish Pathiyil
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than Rs.20 lakhs.The case also does not fall under any of the exceptionslaid down in paragraph 8 of the circular.
2. Therefore, this tax case appeal is dismissed aswithdrawn in the light of the Circular No.21/2015 dated
https://hcservices.ecourts.gov.in/hcservices/
10.12.2015 issued by the Central Board of Direct Taxes. Thequestion of law is left unanswered. No costs.
Sd/-Assistant Registrar(CS-VII)
//True Copy//Sub Assistant RegistrarTo1. The Registrar,The Income Tax Appellate Tribunal, Madras 'B' Bench,Chennai.2. The Commissioner of Income Tax (Appeals)VI,121, Mahatma Gandhi Road, Chennai 34.3. The Joint Commissioner of Income Tax,Chennai.4. The Income Tax Officer,Media Ward III,Chennai 34.+1 cc to Mr.T.R.Senthilkumar, Advocate, sr.18869TCA.No.557 of 2010ak cokra 05.04.2016
https://hcservices.ecourts.gov.in/hcservices/
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.