The Commissioner Of Income Tax Chennai. Appellant v. Late A.y.prabakar (Through Legal Heir

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH The Commissioner of Income TaxChennai.Appellant / AppellantVs. Late A.Y.Prabakar(Through Legal Heir) Respondent / Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'A' Bench, Chennai, dated 10.3.2006 made in ITANo.201/Mds/2006 for the Assessment year 1997-98 against theorder of C.I.T (Appeals)VIII, Chennai dated 28.09.2005 made inITA No.43/2004-05. For Appellant : Mr.T.R.Senthilkumar, Senior Standing Counsel For respondent : Mr.R.Sivaraman J U D G M E N T (Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Madras 'A' Bench, Chennai, dated10.3.2006 made in ITA No.201/Mds/2006, by raising the followingsubstantial question of law: "i) Whether in the facts and circumstances of thecase, the Tribunal was right in holding that theprotective assessment cannot be made in the hands ofthe assessee herein when the appeals in respect ofthe other two beneficiaries i.e., Smt.GandhiPrabakar and Smt.Padmavathi Ammal are pending beforethe Tribunal?" https://hcservices.ecourts.gov.in/hcservices/ 2. When the matter is taken up for admission, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeal filedby the Revenue is dismissed as not pressed, keeping open thesubstantial question of law for determination in an appropriatecase. Sd/- Assistant Registrar(CS-III) //True Copy//ssk Sub Assistant RegistrarTo1)The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai.2)The Commissioner of Income Tax, Chennai.3)The Commissioner of Income Tax (Appeals)-VIII, Chennai, 4)The Assistant Commissioner of Income Tax, Business Circle-IV, Chennai-34.NMI(CO) TCA No.841 of 2009SSM(01/02/2019)