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The Commissioner Of Income Tax, Chennai Circle, Chennai v. M/S.jeppiaar Remibai Charitable Trust, Chennai-14

High Court 23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Chennai Circle, Chennai v. M/S.jeppiaar Remibai Charitable Trust, Chennai-14
Date of order
23 Mar 2016
Assessment year(s)
2006-07, 2006-2007
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax, Chennai Circle, Chennai v. M/S.jeppiaar Remibai Charitable Trust, Chennai-14, 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.861 OF 2013 The Commissioner of IncomeTax, Chennai Circle, Chennai....Appellant/AppellantVsM/s.Jeppiaar Remibai Charitable Trust, Chennai-14. ...Respondent/Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 22.4.2013 made in I.T.A.No.85/Mds/2013on the file of the Income Tax Appellate Tribunal, Madras 'B'Bench for the assessment year 2006-07, against the order of thefile of the Commissioner of Income Tax (Appeals),I, inITA.Nos.133 & 134/2011-12/for the Assessment Year 2005-06 &2006-07 order dated 22.10.2012, against the Order of the IncomeTax Department, Central Circle-I (3), Chennai-34. AssessmentOrder for the Assessment Year 2006-2007, Order dated 26.12.2011,against the Order of the Income Tax Department CCI(3), ChennaiAssessment Year 2005-06, Order dated 26.12.2011. For Appellant : Mr.T.R.Senthilkumar For Respondent : Mr.R.Natarajan JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,JThe tax effect of this appeal is Rs.7,90,666/-. The casealso 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. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant RegistrarToThe Income Tax Appellate Tribunal, Madras 'B' Bench,Chennai.TCA.No.861 of 2013ctk(CO)srg(05/04/2016)
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