The Commissioner Of Income Tax, Chennai v. M/S.scientific Publishing Services Pvt. Ltd., Chennai-4

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.725 of 2015 The Commissioner of Income Tax, Chennai...AppellantVsM/s.Scientific Publishing ServicesPvt. Ltd., Chennai-4...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 19.1.2015 in ITA No.2489/Mds/2014on the file of the Income Tax Appellate Tribunal Chennai'C' Bench for the assessment year 2009-10 against thecommissioner of Income Tax (Appeals)-VI, Chennai.600034,DT.30.06.2014 in ITA NO.1531/13-14/A-VI for theAssessment Year 2009-2010 and against the Assessment orderof the Deputy commissioner of Income Tax ,company Circle VI(1), Chennai. 600034,Dt.26.03.2013 in GIR NO/PAN : for the Assessment year 2009-2010. For Appellant :Mr.T.R.Senthilkumar & Mrs.K.G.UsharaniFor Respondent:Mr.R.Venkatanarayanan for M/s.Subbaraya Aiyer Padmanabhan 2. This appeal by the Revenue challenges the orderpassed by the Income Tax Appellate Tribunal, which decidedthe issue in favour of the assessee. 3. The Revenue seeks to withdraw the appeal on accountof low tax effect in terms of Circular No.3 of 2018 dated11.7.2018 issued by the Central Board of Direct Taxes. https://hcservices.ecourts.gov.in/hcservices/ 4. In the light of the above, the appeal is dismissedas withdrawn and the substantial questions of law framedare left open. In the event the tax effect is above thethreshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeal to be heard and decided on merits. Nocosts. //True Copy// Sub Assistant Registrar