The Commissioner Of Income Tax, Central I, Chennai v. Dr.r.jayachandran & Co., Chennai-31

In the High Court of Judicature at Madras Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN The Commissioner of Income Tax, Central I, Chennai ...Appellant / Appellant in all the TCAs Vs Dr.R.Jayachandran & Co., Chennai-31 ...Respondent / Respondent in TCA.No.24/2011 ...Respondent / Respondent in TCA.Nos. 25 to 27 of 2011 APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 23.4.2010 respectively in ITANos.1134 to 1137/Mds/2009 on the file of the Income TaxAppellate Tribunal Madras 'A' Bench for the assessment years2002-03 and 2004-05 to 2006-07 against the common order dated15/04/2009 respectively in ITA No.105/08-09, ITA No.102 to104/2008-2009 on the file of the Commissioner of Income TaxAppeals-I, Chennai for the assessment years 2002-03, 2004-05 to2006-07 against the common order dated 31.12.2007 respectivelyin PAN: , on the file of the AssistantCommissioner of Income Tax central circle I(2), Chennai for theAssessment year 2002-03 and 2004-05 to 2006-2007. For Appellant : Mr.T.R.Senthilkumar and Ms.K.G.UsharaniFor Respondent : No appearance https://hcservices.ecourts.gov.in/hcservices/ (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 assessees. 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 respective substantial question of law framedis left open. In the event, in each of the cases, the tax effectis above the threshold limit fixed in the said circular underexceptional clauses mentioned in the circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar RSTo 1) The Income Tax Appellate Tribunal, Madras 'A' Bench. 2) The Commissioner of Income Tax, Central - I, Chennai. 3) The Commissioner of Income Tax Appeals-I, Chennai 4) The Assistant Commissioner of Income Tax, Central Circle I(2),Chennai. +1 cc to M/s.G.Baskar, Advocate, SR No.75432 +1 cc to M/s.T.R.Senthil Kumar, Advocate, SR No.76076+1 cc to M/s.T.R.Senthil Kumar, Advocate, SR No.76077 TCA.Nos.24 to 27 of 2011 VBA(CO)SSM (18/12/2018)