The Commissioner Of Income Tax Ichennai v. Shri Rm.meyyappan1/12 Ganga Avenuealapakkam Main Roadporurchennai 600 116
High Court
04 Jul 2016 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax Ichennai v. Shri Rm.meyyappan1/12 Ganga Avenuealapakkam Main Roadporurchennai 600 116
Date of order
04 Jul 2016
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax Ichennai v. Shri Rm.meyyappan1/12 Ganga Avenuealapakkam Main Roadporurchennai 600 116, the High Court (2016) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 4/7/2016
C O R A M
The Honourable Mr.Justice S.ManikumarandThe Honourable Mr.Justice D.Krishnakumar
Tax Case Appeal No.296 of 2008
The Commissioner of Income Tax IChennai.
...Appellant
Vs
Shri RM.Meyyappan1/12 Ganga AvenueAlapakkam Main RoadPorurChennai 600 116....Respondent
Prayer:Appeal filed against the order of the Income Tax Appellate
Tribunal, Madras 'B' Bench, Chennai dated 4/9/2007 in ITA No.1833/Mds/2005.
For appellant : Mr.T.Ravikumar Senior Standing Counsel for Income Tax.
For respondent
: No appearance- - - - - -
J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J)
This Appeal has been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 4/9/2007.
2. The substantial question of law raised in the instant appeal
is:-
“Whether in the facts and in the circumstances of the case, the assessee's
admitted income as per the return filed can be reduced by the appellate authorities?”
3. Mr.T.RaviKumar, learned Senior Standing Counsel for Income Tax submitted that the tax implication in the instant appeal is less than the ceiling limit fixed by the Circular bearing No.21 of 2015, dated 10/12/2015. He further submitted that as per the Circular, Tax Case Appeals have been instructed to be withdrawn, subject to the matters covered under the circular.
4. Placing on record the above submissions, while dismissing
the Tax Case Appeal No.296 of 2008, as withdrawn, substantial question of law raised is left open. No costs.
mvs.
(S.M.K.,J) (D.K.K.,J) 4[th] July 2016.
Index: yes/No
website: Yes/No.
To
The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai
4
S.MANIKUMAR,J
a n d
D.KRISHNAKUMAR,J
mvs.
Tax Case Appeal No.296 of 2008
4/7/2016
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