Tca/81/2009 Of Commissioner Of Income Tax v. Shri Elancheran

In the High Court of Judicature at MadrasDated : 23.10.2018Coram : The Honourable Mr.Justice T.S.SIVAGNANAMand The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.81 of 2009 The Commissioner of Income Tax, Salem...Appellant/AppellantVsShri Elancheran...Respondent/RespondentAPPEAL under Section 260A of the Income Tax Act, 1961against the order dated 06.6.2008 in IT(SS)A No.85/Mds/2006 onthe file of the Income Tax Appellate Tribunal Chennai 'D' Benchfor the block assessment period from 01.4.1996 to 14.11.2002. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.UsharaniFor Respondent : Mr.K.K.SenthilvelanJudgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant. 2. This appeal by the Revenue challenges the order passed bythe Income Tax Appellate Tribunal, which decided the issue infavour of the assessee. 3. The Revenue seeks to withdraw the appeal on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. https://hcservices.ecourts.gov.in/hcservices/ 4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial question/questions of law framedis/are left open. In the event the tax effect is above thethreshold limit fixed in the said circular, liberty is grantedto the Revenue to make a mention to this Court to restore theappeal to be heard and decided on merits. No costs. -s/d- Assistant Registrar(CS-IX) True Copy Sub-Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Chennai 'D' Bench.2. The Section officer, VR Section, High Court, Madras 104.+1 CC to Mr.T.R.Senthilkumar, Advocate sr 72326.TCA.No.81 of 2009KK(CO)SP(20/11/2018)