The Commissioner Of Income Chennai v. M/S.nova Dyeing Printing Mills Ltd 41, Kkr Avenue, Perambur Chennai

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.03.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) Nos.93 & 94 of 2015 The Commissioner of Income Chennai. .. Appellant in both appeals/RespondentVs. M/s.Nova Dyeing Printing Mills Ltd41, KKR Avenue, PeramburChennai. .. Respondent in both appeals/ Appellant Tax Case Appeals filed under Section 260A of the IncomeTax Act, 1961 against the common order of the Income TaxAppellate Tribunal 'B' Bench, Chennai dated 13.01.2011 inITA Nos.696 & 484/Mds/2010. For Appellant : Mr.V.Rajesh Junior Standing CounselFor Respondent : Mr.R.Sivaraman J U D G M E N T(Judgment of the Court was delivered by DR.VINEETKOTHARI,J) These Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed bythe Income Tax Appellate Tribunal, 'B' Bench, Chennai, byraising the following substantial question of law: “ Whether on the facts and circumstances of thecase, the Tribunal was right in holding that thedisallowance of Rs.15,77,851/- being theexpenditureincurredforkeepingitsjurisdictional personality was to be allowed?” https://hcservices.ecourts.gov.in/hcservices/ 2. When the matter was taken up for hearing, thelearned Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxesvide Circular No.17/2019 dated 8th August 2019, wherein, itis stipulated that appeals shall not be filed/pursued bythe Department before the High Court in cases where the taxeffect does not exceed Rs.1,00,00,000/- (Rupees One Crore). 3. In the instant cases, the tax effect is said to beless than the monetary limit imposed and therefore, theappeals filed by the Revenue are dismissed as not pressed,keeping open the substantial questions of law fordetermination in an appropriate case. Sd/- Assistant Registrar//True Copy// Sub Assistant RegistrarKSTTo1.Income Tax Appellate Tribunal'B' Bench,Chennai.2.The Commissioner of Income Tax (Appeals)Chennai – 34.3. The Commissioner of Income Tax (Appeals)Chennai. T.C.(A) Nos.93 & 94 of 2015 Maya(27/05/2020)