The Commissioner Of Income Tax, Central-Ii, Chennai v. Shri D.n.choudery
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Central-Ii, Chennai v. Shri D.n.choudery
Date of order
23 Mar 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Central-Ii, Chennai v. Shri D.n.choudery, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this tax case appeal is dismissed aswithdrawn in the light of the Circular No.21/2015 dated https://hcservices.ecourts.gov.in/hcservices/ 10.12.2015 issued by 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.464 of 2010
The Commissioner of IncomeTax, Central-II, Chennai.
...Appellant
VsShri D.N.Choudery...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 23.10.2009 made in I.T.(S.S.)A.No.158/Mds/2007 on the file of the Income Tax AppellateTribunal, Madras 'A' Bench for the block period 1.4.1996 to2.1.2003 against the order of the Commissioner of IncomeTax (Appeals) II, Chennai, dated 28.07.2007 made in AppealNo.CIT (A)/CHE/197/04-05, against the order of theAssistant Commissioner of Income Tax, Central Circle II(5),Chennai, dated 02.03.2005 made in PAN ACXPC 3349K for theBlock period 01.04.1996 to 02.01.2003.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.Subbaraya Iyer
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 dated
https://hcservices.ecourts.gov.in/hcservices/
10.12.2015 issued by the Central Board of Direct Taxes. Thequestions of law are left unanswered. No costs.
Sd/-
Assistant Registrar(CO)
//True Copy//
Sub Assistant Registrar
To1. The Income Tax Appellate Tribunal, Madras 'A' Bench,Chennai.
2. The Commissioner of Income Tax,(Appeals) II, Chennai.
3. The Assistant Commissioner of Income Tax,Central Circle, II(5), Chennai.+1 cc to Mr.T.R.Senthilkumar, Advocate, sr.18879
TCA.No.464 of 2010ca cokra 06.04.2016
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