Tca/1204/2015 Of Commissioner Of Income Tax v. Shri.m.sougoumarin

In the High Court of Judicature at Madras Dated : 08.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYANTax Case Appeal Nos.1204 to 1207 of 2015The Commissioner of Income Tax, Puducherry ...Appellant in all casesVsShri.M.Sougoumarin ...Respondent in all casesAPPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 22.7.2014 in ITA Nos.2052 to2055/Mds/2013 on the file of the Income Tax Appellate TribunalMadras 'A' Bench respectively for the assessment years from2008-09 to 2011-12.For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.A.S.SriramanCOMMON JUDGMENT(Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant. 2. These appeals by the Revenue challenge the common orderpassed by the Income Tax Appellate Tribunal, which decided theissue in favour of the assessee. 3. The Revenue seeks to withdraw the appeals on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeals are dismissed aswithdrawn and the substantial questions of law framed/raised areleft open. In the event, in each of the cases, the tax effect isabove the threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. No costs. Sd/- Assistant Registrar(CS VI)//True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Chennai 'A' Bench.2.The Commissioner of Income Tax,Chennai+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.69517TCA.Nos.1204 to 1207 of 2015KS(CO)GSP(27/11/2018)