The Commissioner Of Income Tax-Iichennai v. M/S.super Spinning Mills Ltdelgi Towers, Green Fields737-D, Puliakulam Roadcoimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAMTHE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR The Commissioner of Income Tax-IIChennai ...Appellant Vs. M/s.Super Spinning Mills LtdELGI Towers, Green Fields737-D, Puliakulam RoadCoimbatore....Respondent Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal 'D' Bench, Chennai dated 21/04/2011 in ITANo.1672/Mds/2008, against the order dated 26/05/2008, made inAppeal No.257/07 on the file of the Commissioner of Income Tax(Appeals)-1, Coimbatore, against the order of the AssistantCommissioner of Income Tax Company Circle 1(2), Coimbatore,dated 29/12/2007, made in AADCS0672G u/sec.143(3) of theIncome Tax Act 1961 for the Assessment year 2005-06. ----- For Appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel For Respondent : Mr.S.Sridhar (Judgment of the Court was delivered by DR.VINEETKOTHARI,J) This Tax Case Appeal has been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, 'D' Bench, Chennai, by raisingthe following substantial question of law: 1 https://hcservices.ecourts.gov.in/hcservices/ "Whether on the facts and in the circumstances ofthe case, the Income Tax Appellate Tribunal wasright in law in holding that the assessee's threewind mills installed at Muppandal, Palladam andSanganeri were eligible for claiming deductionunder Section 80IA and that too, considering eachwind mill separate undertaking is valid?” 2. When the matter was taken up for hearing, the learnedStanding Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes videCircular No.17/2019 dated 8th August 2019, wherein, it isstipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax effectdoes not exceed Rs.1,00,00,000/- (Rupees One Crore).