Tca/909/2013 Of Commissioner Of Income Tax v. P.sundararaj Huf

In the High Court of Judicature at Madras Dated : 26.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.909 to 915 of 2013 The Commissioner of IncomeTax, Central Circle, Coimbatore ...Appellant/Respondent VsP.Sundararaj HUF...Respondent/Appellant APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 30.4.2010 respectively in ITANos.1740 to 1746 Mds/ 2009 on the file of the Income TaxAppellate Tribunal Madras 'C' Bench for the assessment yearsfrom 2001-02 to 2007-08 against the order of the Commissioner ofIncome-Tax, (Appeals)-II, Coimbatore,dt:09/07/2009 made in forthe Assessment years 2001-02,2003-04,2004-05,2005-06,2006-07,and2007-08.ITA.No.255c to 206c/08-09 which were filed against theAssessment orders of the Assistant Commissioner of Income Tax,central circle-II, Coimbatore, dt:29/12/2008 made inPAN/GIR.No.AAMHS6658C for the Assessment years 2001-02, 2002-03,2003-04, 2004-05, 2005-06, 2006-07 and 2007-2008. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.UsharaniFor Respondent : Mr.G.BaskarCOMMON 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. https://hcservices.ecourts.gov.in/hcservices/ 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 are leftopen. 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 IX) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Madras 'C' Bench.2.The Assistant Commissioner of Income Tax,Central circle-II, Coimbatore.+1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.73305+1cc to Mr.G.Baskar, Advocate, S.R.No.73223TCA.Nos.909 to 915 of 2013CP(CO)GSP(05/12/2018)