The Commissioner Of Income Tax – I Coimbatore v. M/S. Wilson & Co Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 8/6/2016 C O R A M THE HONOURABLE MR.JUSTICE S.MANIKUMARANDTHE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR Tax Case Appeal No.629 of 2009 The Commissioner of Income Tax – ICoimbatore. ... Appellant/AppellantVs M/s. Wilson & Co LtdNo.10 Damu NagarPuliakulamCoimbatore 641 045. ... Respondent/Respondent Prayer:Appeal filed against the order of the Income TaxAppellate Tribunal, Madras 'D' Bench, Chennai dated 20/8/2008 inITA No.2384/Mds/2006 against the order of the Commissioner ofIncome Tax dated 07.09.2006, made in I.T.A.No.123 of 2005 -2006, against the Order of Assistant Commissioner of Income Tax,Company Circle, dated 17.03.2005 made in P.A.No./GIR.No.33-049-W. For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. For respondent : Mr.N.Inbarajan This Appeal has been filed against the order of the IncomeTax Appellate Tribunal, 'D' Bench, Madras, dated 20/8/2008. 2. The substantial question of law raised in the instantappeal is:- “Whether on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in confirming https://hcservices.ecourts.gov.in/hcservices/ the order of the Commissioner of Income-tax(Appeals) and deleted the addition to thetune of Rs.37.07 lakhs, even though theCommissioner of Income Tax (Appeals) hasnot verified, whether the assessee asactually written back and offered asincome, either in the assessment year 2004– 2005 or 2005 – 06?” 3. Mr.T.R.Senthil Kumar, learned Senior Standing Counsel forIncome Tax submitted that the tax implication in the instantappeal is less than the ceiling limit fixed by the Circularbearing No.21 of 2015, dated 10/12/2015. He further submittedthat as per the Circular, Tax Case Appeals have been instructedto be withdrawn, subject to the matters covered under thecircular. 4. Placing on record the above submissions, whiledismissing the Tax Case Appeal No.629 of 2009, as withdrawn,substantial question of law raised is left open. No costs. Sd/- Assistant Registrar(CS VI) //True Copy// mvs Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. 2.The Commissioner of Income Tax(Appeals)-III, 121, Mahatma Gandhi Road, Chennai 34. 3.The Assistant Commissioner of Income Tax, Company Circle III(2), Chennai 34. +1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.30740+1cc to Mr.N.Inbarajan, Advocate, S.R.No.30774 GJ II(CO)CA(20/06/2016) Tax Case Appeal No.629 of 2009 https://hcservices.ecourts.gov.in/hcservices/