The Commissioner Of Income Tax, Central Circle-I, Chennai-34 v. Shri Kishorekumar Gokuldas, Chennai-4
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Central Circle-I, Chennai-34 v. Shri Kishorekumar Gokuldas, Chennai-4
Date of order
23 Mar 2016
Assessment year(s)
2009-10, 2009-2010
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax, Central Circle-I, Chennai-34 v. Shri Kishorekumar Gokuldas, Chennai-4, 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 the Circular No.21/2015 dated 10.12.2015 issuedby the 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
In the High Court of Judicature at Madras
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.DURAISWAMY
Tax Case Appeal No.455 of 2014 and MP.No.1 of 2014
The Commissioner of IncomeTax, Central Circle-I, Chennai-34 ...AppellantVs
Shri Kishorekumar Gokuldas,Chennai-4.
...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 11.6.2013 made in I.T.A.No.717/Mds/2013on the file of the Income Tax Appellate Tribunal, Madras 'B'Bench for the assessment year 2009-10
against the Order of the Commissioner of Income Tax(Appeals)-I Chennai-34 dated 09/1/2013 and made inITA.NO.54/2011-2012 and
against the Order of the Assistant Commissioner of IncomeTax, Central Circle-I(5) Chennai-34, dated 30/12/2010 and madein PAN.NO. for the Assessment Year 2009-2010.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.Philip George
JUDGMENT 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 the Circular No.21/2015 dated 10.12.2015 issuedby the Central Board of Direct Taxes. The question of law isleft unanswered. No costs. Consequently, the above MP is alsodismissed.
-s/d-Assistant Registrar
True Copy
Sub-Assistant Registrar
rsTo
1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
2.The Commissioner of Income Tax(Appeals)-I, Chennai-343.The Assistant Commissioner of Income Tax,Central Circle I(5) Chennai-34TCA.No.455 of 2014and MP.No.1 of 2014aa06/04/2016
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