The Commissioner Of Income Tax, Chennai v. M/S.bharat Scans Pvt. Ltd., Chennai-34
High Court
23 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax, Chennai v. M/S.bharat Scans Pvt. Ltd., Chennai-34
Date of order
23 Oct 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Chennai v. M/S.bharat Scans Pvt. Ltd., Chennai-34, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the above, the appeal is dismissed aswithdrawn and the substantial questions of law raised are left https://hcservices.ecourts.gov.in/hcservices/ open.
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
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN
Tax Case Appeal No.238 of 2017
The Commissioner of Income Tax, Chennai
...AppellantVs
M/s.Bharat Scans Pvt. Ltd., Chennai-34.
...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 22.7.2016 in ITA No.648/Mds/2016 on thefile of the Income Tax Appellate Tribunal Chennai 'A' Bench forthe assessment year 2010-11 against the proceedings of theCommissioner of Income Tax (Appeals) I Chennai 600 034 dated3/9/2015 in ITA.No.182/13-14 (New No.ITA.19/CIT(A)-1/2013-14)against the order of the Assistant Commissioner of Income Tax,Company circle-1(3), Chennai 34 dated 19.3.2013 for theAssessment year 2010-11.
For Appellant : Mr.T.Ravikumar For Respondent: Mr.R.Kumar
Judgment was delivered by T.S.SIVAGNANAM,J
Heard the learned counsel for the appellant.
2. This appeal by the Revenue challenges the order passed bythe Income Tax Appellate Tribunal, which decided the issue infavour of the assessee.
3. The Revenue seeks to withdraw the appeal 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 appeal is dismissed aswithdrawn and the substantial questions of law raised are left
https://hcservices.ecourts.gov.in/hcservices/
open. In the event the tax effect is above the threshold limitfixed in the said circular, liberty is granted to the Revenue tomake a mention to this Court to restore the appeal to be heardand decided on merits. No costs.
Sd/-
Assistant Registrar(CS IX)
//True Copy//
Sub Assistant Registrar
To
1.The Income Tax Appellate Tribunal, Chennai 'A' Bench.
2.The Commissioner of Income Tax (Appeals)-1, Chennai
3.TheAssistant Commissioner of Income Tax,
Company circle-I(3), Chennai 34.
+1cc to Mr.T.Ravikumar, Advocate SR.NO.72194
+1cc to Mr.T.N.Seetharaman, Advocate SR.NO.72177RK(co)sm:23.11.2018TCA.No.238 of 2017
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