The Commissioner Of Income Tax, Central Circle-Ii, Tiruchirapalli v. P.suresh Kumari

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN The Commissioner of Income Tax, Central Circle-II, Tiruchirapalli. ...Appellant in all Tax AppealsVsP.Suresh Kumari ...Respondent in all Tax Appeals APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 23.5.2014 in ITA Nos.1148 to1151/Mds/2013 on the file of the Income Tax Appellate TribunalMadras 'B' Bench respectively for the assessment years from2007-08 to 2010-11 against the order dated 07/01/13 made in CIT(A)in ITA Nos.339 to 341 and 346/11-12 passed by theCommissioner of Income Tax (Appeals) Tiruchirapalli and againstthe order dated 30/12/2011 passed by the Assistant Commissionerof Income Tax, Centrla Circle-II, Tiruchirapalli, for theassessment year 2007-08 to 2010-11. For Appellant : Mr.T.R.SenthilkumarFor Respondent: Mr.A.S.Sriraman (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. 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 left https://hcservices.ecourts.gov.in/hcservices/ open. 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/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar To 1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. 2.The Commissioner of Income Tax(Appeals) Tiruchirapalli 3.The Assistant Commissioner of Income Tax,Central circle II, Tiruchirapalli. 4.The Director,Central Board of Direct Taxes.New Delhi. +1cc to Mr.T.R.Senthil Kumar, Advocate sr.no.69518 +1cc to Mr.S.Sridhar, Advocate sr.no.69277 TCA.Nos.36 to 39 of 2015 sai(co)nr 01/11/2018