Tca/771/2013 Of Commissioner Of Income Tax v. S.jayaram
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
Tca/771/2013 Of Commissioner Of Income Tax v. S.jayaram
Date of order
23 Mar 2016
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Tca/771/2013 Of Commissioner Of Income Tax v. S.jayaram, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this tax case appeal is dismissed as withdrawnin the light of Circular No.21/2015 dated 10.12.2015 issued bythe 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
DATED : 23.3.2016
CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE M.DURAISWAMYTAX CASE APPEAL NO.771 OF 2013The Commissioner of IncomeTax, Central Circle II (1), Chennai. ...Appellant/RespondentVsS.Jayaram ...Respondent/AppellantAPPEAL under Section 260A of the Income Tax Act, 1961against the order dated 20.3.2013 made in I.T.(S.S.).A.No.1/Mds/2013 on the file of the Income Tax AppellateTribunal, Madras 'D' Bench for the block period 1.4.1996 to17.7.2002 against the Commissioner of Income Tax Appeals IIChennai-34 dated 31.10.2012 made in ITA No.50/-09-10/A.11preferred against the Penalty order passed by the DeputyCommissioner of Income Tax, dated 23/10/2009 made in PANNo.AFAPS5678H Central Circle II (1), Chennai-34.
For Appellant : Mr.T.R.Senthilkumar
For Respondent : No appearanceJUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than Rs.20 lakhs. Thecase also does not fall under any of the exceptions laid down inparagraph 8 of the circular.
https://hcservices.ecourts.gov.in/hcservices/
2. Therefore, this tax case appeal is dismissed as withdrawnin the light of Circular No.21/2015 dated 10.12.2015 issued bythe Central Board of Direct Taxes. The question of law is leftunanswered.
Sd/-
Assistant Registrar(CS VII)
//True Copy// Sub Assistant RegistrarTo1.The Registrar, Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.2.The Deputy Commissioner of Income Tax, Central Circle II (1), Chennai-34.+1cc to Mr.T.R.Senthilkumar, Advocate sr.18880TCA.No.771 of 2013vsn(CO)srg(06/04/2016)
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