The Commissioner Of Income Tax Salem v. Assisted By

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.03.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case (Appeal) No.384 of 2009 The Commissioner of Income Tax Salem. Appellant Smt.N.Lally Vs. Respondent Prayer :Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 06.06.2006 made inITA No.2643/Mds/2005, preferred against the order of theCommissioenr of Income Tax (Appeals),Salem, made inITA.No.83/2005-06 dated 24.08.2005 and ITA No.82/2005-06 for theassessment year 2002-2003 and 2001-2002 respectively. For Appellant : Mr.M.Swaminathan Assisted by M/s. Premalatha Senior Standing Counsel For Respondent : Mr.A.S.Sivaraman for Mr.S.SridharJ 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. 2.The Appeal has not yet been admitted. The purportedsubstantial questions of law cited in the grounds of appeal areleft open. 3. When the matter was 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 appeals https://hcservices.ecourts.gov.in/hcservices/ shall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 4. 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 thepurported questions of law for determination in an appropriatecase. Sd/- Assistant Registrar(CS-IV) //True copy//Sub Assistant RegistrarvsgTo1. The Commissioner of Income Tax, Salem2. The Commissioner of Income Tax(Appeals), Salem-73. The Income Tax Appellate, Tribunal, Madras 'D'Bench Chennai+1cc to Mr.M.Swaminathan, Advocate SR.No.20050+1cc to Mr.S.Sridhar, Advocate SR.No.19824Tax Case (Appeal) No.384 of 2009MR(CO)GMY(12/04/2019)