The Commissioner Of Income Tax, Central Circle-Ii, Chennai-34 v. Mrs.vijayalakshmi Raju

In the High Court of Judicature at Madras Dated : 23.3.2016 Coram : The Honourable Mr.Justice V.RAMASUBRAMANIANandThe Honourable Mr.Justice M.DURAISWAMY Tax Case Appeal No.533 of 2015 The Commissioner of Income Tax,Central Circle-II, Chennai-34....AppellantVsMrs.Vijayalakshmi Raju...Respondent APPEAL under Section 260A of the Income Tax Act, 1961againsttheorderdated2.1.2015madeinI.T.A.No.2057/Mds/2014 on the file of the Income TaxAppellate Tribunal, Madras 'C' Bench for the assessmentyear 2008-09 against the order of the Commissioner ofIncome Tax (Appeals) II, Coimbatore dated 26.5.2014 made inI.T.Appeal No.69/12-13 against the order of AssistantCommssioner of Income Tax, Central Circle II, Coimbatoredated 26.12.2012. For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.R.Sivaraman JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J The tax effect of this appeal is less than Rs.20 lakhs.The case also does not fall under any of the exceptionslaid down in paragraph 8 of the circular. 2. Therefore, this tax case appeal is dismissed aswithdrawn in the light of the Circular No.21/2015 dated10.12.2015 issued by the Central Board of Direct Taxes. Thequestion of law is left unanswered. No costs. Asst.Registrar (CS VII ) /true copy/ Sub Asst. Registrar To 1. The RegistrarIncome Tax Appellate Tribunal, Madras 'C' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals) IICoimbatore 3. The Assistant Commissioner of Income taxCentral Circle IICoimbatore 1 cc to Mr.T.R. Senthilkumar, Advocate, Sr. 18883TCA.No.533 of 2015KGK (CO)kk 6/4