The Commissioner Of Income Tax, Salem v. Mr.c.chinnusamy (Indl

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.10.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMAND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN TAX CASE APPEAL NO.551 OF 2010 The Commissioner of Income Tax, Salem...Appellant/AppellantVsMr.C.Chinnusamy (Indl.)...Respondent/Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 10.8.2007 in IT(SS)A No.130/Mds/2004 onthe file of the Income Tax Appellate Tribunal Chennai 'D' Benchfor the block assessment year from 01.4.1989 to 19.1.2000.against the order of the Commissioner of Income Tax (Appeals)Salem, order dated 14.08.2004 and made in ITA.No.5/02-03 for theassessment year 01.04.1989 to 19.01.2000 and against the orderof the Deputy Commissioner of Income Tax Company Circle-1, Salemorder dated 31.01.2002 and made in PAN/GIR.No.-1DPC0022 for theassessment year Block assessment. For Appellant : Mr.T.R.SenthilkumarFor Respondent : No appearance Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant. 2. This appeal by the Revenue challenges the order passed bythe Income Tax Appellate Tribunal, which decided the issue infavour of the assessee. 3. The Revenue seeks to withdraw the appeal 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 appeal is dismissed aswithdrawn and the substantial question/questions of law framed https://hcservices.ecourts.gov.in/hcservices/ is/are left open. In the event the tax effect is above thethreshold limit fixed in the said circular, liberty is grantedto the Revenue to make a mention to this Court to restore theappeal to be heard and decided on merits. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant RegistrarRSTo1.The Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai.2.The Commissioner of Income Tax(Appeals),Salem.3.The Deputy Commissioner of Income Tax,Company Circle-1, Salem-74.The Commissioner of Income Tax, Salem.5.The Assistant Registrar,Income Tax Appellate Tribunal,IIIrd Floor, Besant Nagar,Rajaji Bhavan, Chennai.+1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.72174 TCA.No.551 of 2010 RV(CO)CS/04/12/2018