The Commissioner Of Income Tax, Central-I, Chennai v. Harvey Heart Hospitals Ltd., Chennai-18
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. Harvey Heart Hospitals Ltd., Chennai-18
Date of order
23 Mar 2016
Assessment year(s)
2004-05
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Central-I, Chennai v. Harvey Heart Hospitals Ltd., Chennai-18, 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.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.DURAISWAMY
Tax Case Appeal No.839 of 2010
The Commissioner of IncomeTax, Central-I, Chennai....Appellant/RespondentVsHarvey Heart Hospitals Ltd.,Chennai-18....Respondent/AppellantAPPEAL under Section 260A of the Income Tax Act, 1961against the order dated 26.2.2010 made in I.T.A.No.1841/Mds/2008on the file of the Income Tax Appellate Tribunal, Madras 'A'Bench, Chennai against the orderof the Commissioner of IncomeTax(Appeals)-I, Chennai, dated 30.06.2008 and made inI.T.A.No.417/2007-08 against the order of the AssistantCommissioner of Income tax Central Circle I(2), Chennai dated31.12.2007 and made in PAN.NO. for the Assessment year2004-05.For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.V.S.Jayakumar
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 questions of law areleft unanswered. No costs.
-s/d-Assistant Registrar
True Copy
Sub-Assistant RegistrarTo1.The Assistant RegistrarThe Income Tax Appellate Tribunal, Madras A benchChennai2.The Commissioner of Income tax,Central-I, Chennai3.The Commissioner of Income tax Appeals-I46 Mahatma Gandhi Road, Nungambakkam Chennai-344.The Assistant Commissioner of Income TaxCentral Circle I(2) Chennai-345. The Section Officer, VR Section High Court Madras+1 cc to Mr.T.R.Senthil Kumar Advocate sr.18881TCA.No.839 of 2010aa21/04/2016
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