The Commissioner Of Income Tax Coimbatore v. Https://Hcservices.ecourts.gov.in/Hcservices

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.11.2018 CORAMTHE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case Appeal No.313 of 2009 The Commissioner of Income Tax Coimbatore. Appellant Vs. M/s.Rajarathna Mills Ltd.,No.250, Race Course, Coimbatore 641 018.Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 25.7.2005 made in ITANo.1252/Mds/2002. And against the order of Commissioner ofIncome Tax (Appeals)-I, Coimbatore made in IT(Appeal)No.181/98-99/202/99-2000 & 54/00-01, dated 29.04.2002 and against theAssessment order of Joint Commissioner of Income Tax, Special,Range-II, Coimbatore in made in PA.No./G.I.No.CN.4701/SR-II/07-98/ Coimbatore dated 24.03.2000 assessment year 1997-98 andagainst the Assessment order of The Joint Commissioner of IncomeTax, Special Range-II, Coimbatore in PA.No.CN.4701 dated23.03.1998 and areising out of the Assessment Order of DeputyCommissioner of Income Tax- Special Range II, Coimbatore dated23.03.1998 in PAN/GIR.No.CN.4701. For respondent : Ms.Lakshmi Sriram This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Madras 'D' Bench, Chennai, dated25.7.2005 made in ITA No.1252/Mds/2002, by raising the followingsubstantial question of law: https://hcservices.ecourts.gov.in/hcservices/ "In the light of the decision of the HonourableSupreme Court reported in (2005) 278 ITR 546,Britannia Industries Limited v. CIT, whether or notunder section 37(4) of the Income Tax Act the hiringcharges/rent paid for Guest House, would amount tomaintenance of a residential accommodation in thenature of Guest House?" 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 less than themonetary limit imposed and therefore, the appeal is dismissed asnot pressed, preserving the substantial question of law fordetermination in an appropriate case. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar ssk. To1.The Income Tax Appeals Tribunal,'D' Bench, Chennai. 2.The Commissioner of Income Tax Appeals I,Coimbatore. 3.The Joint Commissioner of Income Tax,Special Range II, Coimbatore. 4.The Deputy Commissioner of Income Tax,Special Range II, Coimbatore. +1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.81299+1cc to Ms.Lakshmi Sriram Advocate, S.R.No.81199 TCA No.313 of 2009 RR(CO)CS/04/02/2019