The Commissioner Of Income Tax, Chennai Both Tc v. M/S.enterprising Enterprises,Chennai-83 In Both Tc

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN The Commissioner of Income Tax, Chennai both TC ...Appellant/Respondent in Vs M/s.Enterprising Enterprises,Chennai-83 in both TC ...Respondent/Appellant APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 16.3.2012 in ITA Nos.1090 and1106/Mds/2010 on the file of the Income Tax Appellate TribunalMadras 'D' Bench for the assessment year 2007-08 against theorder passed by the Commissioner of Income Tax (A)-VIII Chennai,dated 26/4/2010 made in No.111/09-10 against the AssessmentOrder passed by the Additional Commissioner of Income Tax,Business Range III, Chennai 34, date 28.12.2009 made in PAN . For Appellant : Mr.M.Swaminathan & Ms.S.Premalatha in both caseFor Respondent : No appearance in both case 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 assessee. https://hcservices.ecourts.gov.in/hcservices/ 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 substantial questions of law framed are leftopen. In the event, in each of the cases, the tax effect isabove the threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits.Consequently, the connected MP is also dismissed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Madras 'D' Bench.2.The Commissioner of Income Tax(A)-VII Chennai3.The Additional Commissioner of Income Tax, Business Range III, Chennai 34. +1cc to Mr.M.Swaminathan, Advocate SR.NO.70930+1cc to Mrs.Pilip George, Advocate SR.NO.71021Ev(Co)sm:16.11.2018 TCA.Nos.351 & 352/2014and MP.No.1 of 2014 https://hcservices.ecourts.gov.in/hcservices/