The Commissioner Of Income Tax Circle Iv, Chennai v. Mrs.n.meenakshi

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 04.02.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYANTax Case Appeal No. 1186 of 2009 The Commissioner of Income TaxCircle IV, Chennai....Appellant/Appellant Vs.Mrs.N.Meenakshi...Respondent/Respondent----- Tax Case Appeal filed under Section 260-A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 13.02.2009 made inITA No. 508/Mds/2008, against the order of Commissioner ofIncome Tax (Appeals)-VIII Chennai dated 31/12/2007 in ITANo.4/07-08 against the order of the Additional Commissioner ofIncome Tax Range IV (I/C) Chennai, dated 20/3/2017 in PANAHAPM2232M against the Assessment order dated 31/03/14 ofAdditional Commissioner of Income Tax, Range III, Chennai forthe Assessment Year 2004-05. For Appellant : Mr. T.Senthilkumar Sr. Standing Counsel 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, by raising the following substantialquestions of law: "(i) Whether on the facts and circumstances ofthe case, the Tribunal was right in dismissing theappeal on the ground that the penalty is notsustainble ignoring the decision of the Apex Courtin 306 Income Tax Return 277?; https://hcservices.ecourts.gov.in/hcservices/ (ii) Whether on the facts and circumstances ofthe case, the Tribunal was right in dismissing theappeal contrary to the decision of the Apex Court,251 Income Tax Return 99-SC, that after theintroduction of explanation to Sec. 271, there is noquestion of proving mensrea?". 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 questions of law for determination in an appropriatecase. Sd/- Assistant Registrar(CS II) //True Copy// vsgTo Sub Assistant Registrar 1.The Income Tax Appellate Tribunal Bench 'D', Chennai. 2.The Commissioner of Income Tax, (Appeals)-VIII, Main Building 2[nd] Floor, 121, Mahatma Gandhi Road, Chennai-34. 3.The Additional Commissioner of Income Tax, Range IV (I/C),Chennai-34. 4.The Additional Commissioner of Income Taxes Range III, Chennai-34. +1cc to Mr.T.R.Senthilkumar, Advocate Sr.9922 Tax Case Appeal No. 1186 of 2009 gj[co]srg 28/02/2019