The Commissioner Of Income Tax, Central-I, Chennai v. Dr.v.v.varadarajan
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Central-I, Chennai v. Dr.v.v.varadarajan
Date of order
23 Mar 2016
Assessment year(s)
2001-02
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Central-I, Chennai v. Dr.v.v.varadarajan, 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
The order — as passed by the High Court
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.404 of 2010
The Commissioner of IncomeTax, Central-I, Chennai....Appellant/RespondentVs
Dr.V.V.Varadarajan...Respondent/Appellant
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 11.9.2009 made in I.T.A.No.866/Mds/2009on the file of the Income Tax Appellate Tribunal, Madras 'B'Bench for the assessment year 2001-02 and against the order ofthe Commissioner of Income Tax (Appeals)-I, Chennai 34 dated6.4.2009 made in ITA.No.169/07-08 for the Assessment Year 2001-02 and against the Assessment order passed by AssistantCommissioner of Income Tax, Central Circle-I(1), Chennai 34dated 24.12.2007 made in PAN/GIR.No. for theAssessment year 2001-02.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.R.Sivaraman
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The tax effect of this appeal is Rs.2,91,853/-. The casealso does not fall under any of the exceptions laid down inparagraph 8 of the circular.
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 questions of law areleft unanswered. No costs.
-s/d-
Sub-Assistant Registrar
To
1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
2. The Commissioner of Income Tax (Appeals)-I, Chennai 34.
3. The Assistant Commissioner of Income Tax, Central Circle-I(1) , Chenai 34. Central Circle-I(1) , Chenai 34.
+ 1 cc to Mr.T.R.Senthil Kumar, SR.Standing Counsel for Income Tax Dept. SR.18876 Tax Dept. SR.18876
bvr(co)aa5/4TCA.No.404 of 2010
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