The Commissioner Of Income Tax, Salem v. K.muruganand

In the High Court of Judicature at MadrasDated : 26.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAMand The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.327 & 328 of 2013 The Commissioner of IncomeTax, Salem...Appellant inboth TCAsVsK.Muruganand ...Respondent inTCA.327/2013M.Subashini...Respondent inTCA.328/2013 APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 08.6.2009 in MP.Nos.53 and54/Mds/2009 in ITA Nos. 78 & 80/Mds/2009 respectively on thefile of the Income Tax Appellate Tribunal Madras 'D' Bench forthe block assessment period from 01.4.1987 to 21.8.1997. against the order of the Income Tax Appellate Tribunal,Chennai 'B' Bench Chennai, dated 13/4/2009 in I.T.(SS) A. No.9 &10/mds/2009 respectively for the block Assessment period year1.4.1987 to 21.08.1997. against the order of the Commissioner of Income Tax(Appeals) Salem dated 19.2.2009 in I.T.A.No.17/07-08 and dated22.2.2007 in ITA.NO.189/05-06 (old ITA.NO.348/00-01)for theBlock Assessment for the period 1.4.1987 to 21.8.1997. against the proceedings of the Deputy Commissioner of IncomeTax Company Circle, Salem 636 007 dated 6.3.2007 inIDPM0046/coy/SLM and 1EPS0007/Coy/SLM; against the Commissioner of Income Tax (Appeals) Salem dated29.12.2006 in ITA.No.187/05-06 (old ITA.No.368/00-01) and dt.22.2.2007 in ITA.No.189/05-06 (old ITA.No.348/00-01)respectively for the Block Assessment for the period 1.4.1987 to21.8.1997; https://hcservices.ecourts.gov.in/hcservices/ against the order of the Income Tax Appellate Tribunal,Chennai Bench D dated 14.6.2005 in I.T(SS) A. Nos.78 x80/mds/2001 for the Block Assessment period 1.4.1987 to21.8.1997; against the Commissioner of Income Tax (Appeals) Chennai 600034, dated 9.3.2001 in I.T.appeal Nos.368 x 348/00-01respectively for the Block Assessment for the period 1.4.1987 to21.8.1997; and against the assessment order of the Assistant Commissionerof Income Tax, Company Circle, Salem dated 29.9.2000 in PAN/GIRNo.M.743 and dated 31.8.2000 in PAN/GIR No.S.238 respectivelyfor the Block Assessment for the period 1.4.1987 to 21.8.1997; 2. These appeals by the Revenue challenge the common orderpassed by the Income Tax Appellate Tribunal, which decided theissue in favour of the assessees. 3. The Revenue seeks to withdraw the appeals on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeals are dismissed aswithdrawn and the substantial questions of law framed are leftopen. In the event, in each of the cases, the tax effect isabove the threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. Sd/- To 1. The Income Tax Appellate Tribunal, Madras 'D' Bench. 2. The Commissioner of Income Tax, Salem. 3. The Income Tax Appellate Tribunal, Chennai B Bench,Chennai. 4. The Commissioner of Income Tax (Appeals), Salem. 5. The Deputy Commissioner of Income Tax, Company Circle, Salem 636 007 6. The Commissioner of Income Tax (Appeals) Chennai 600 034. 7. The Assistant Commissioner of Income Tax, Company Circle,Salem.Salem. + 1 cc to Mr.T.Ravikumar, Advocate Sr.73755 + 2 ccs to Mr. T.R. Senthilkumar, Advocate SR.73312 & 73313 PA(CO) EU(28/11/2018) TCA.Nos.327 & 328 of 2013