Tca/122/2013 Of Commissioner Of Income Tax v. Shri Late A.r.krishnamurhy

THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Commissioner of Income TaxChennai Shri.Late A.R.Krishnamurthy ... Respondent Prayer: Tax Cases (Appeal) are filed under Section 260-A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Madras "D" Bench dated 27.08.2012 passed inITA No.1211/Mds/2012 for Assessment Year 2002-2003. against theorder of the Commissioner of Income Tax Appeals XII,Nungambakkam dated 15.02.2012 in ITA.No.145/2010-11 in theassessment year 2002-2003. Against the order of the Assistant Commissioner of IncomeTax Circle XIII, Chennai-34, dated 07.12.2010 & 31.12.2007 inPAN, GIR.No.AAFPK4632H in the Assessment year 2002-03. Against the order of the Commissioner of Income Tax, ChennaiX Nungambakkam, Chennai-34, dated 31.03.2010 in C.No.10113/8/CJI-X/2009-10 in the Assessment Year 2002-03. This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal Madras 'D' Bench, Chennai, dated27.08.2012, in ITA No.1211/Mds/2012 by raising the followingsubstantial question of law: https://hcservices.ecourts.gov.in/hcservices/ "1. Whether on the facts and in thecircumstances of the case, the Tribunal was right inholding that the Revenue's Appeal had becomeinfructuous on the ground that the assessing officerhad made the assessment consequent to order underSection 263 and the said revision order was setaside by the Tribunal in ITA No.496/2010 dated24.02.2010 when the same is appealed to this Court? 2. When the matter is taken up for hearing, learnedStanding Counsel for the Department brought to our notice theCircular instruction issued by the Central Board of Direct Taxesvide Circular No.17/2019, dated 8[th] August,2019, wherein, it isstipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax effectdoes not exceed Rs.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 not pressed, keeping open thesubstantial questions of law for determination in appropriatecases. No costs. Sd/- Assistant Registrar(CS III) //True Copy// arr Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Madras "D" BenchChennai. 2.The Commissioner of Income Tax Appeals XII,Nungambakkam, Chennai-34.3.The Assistant Commissioner of Income Tax Circle XIII,Chennai.4.The Commissioner of Income Tax Chennai X,Nungambakkam, Chennai-34. MG(CO)CS/11/03/2020 T.C.A.No.122 of 2013