The Commissioner Of Income Tax Salem v. R.velammal

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 6.9.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case No.1132 of 2008 The Commissioner of Income Tax Salem Appellant Vs. R.Velammal Respondent Tax Case filed under Section 260A of the Income Tax Act,1961 against the order of the Income Tax Appellate Tribunal,'D' Bench, Chennai, dated 13.10.2006 made in IT(SS)ANo.89/Mds/2004 against the appellate order passed by theCommissioner of Income Tax(A) Salem, dated 31/03/2004,30/03/2004, ITA Nos.315/2001-02, 332/2002-03, 313/2002-02respectively, against the Deputy Commissioner of Income Tax,Company Circe, Salem, dated 24/12/2002, 31/01/2002 made inPAN/GIR No. IDPV0079, IDPB0027, IDHR0018 respectively. For Appellant : Mr.T.R.Senthilkumar Senior Standing Counsel assisted byMs.K.G.Usharani, Jr. Standing Counsel For Respondent : No appearance. JUDGMENT (Delivered by DR.VINEET KOTHARI,J) This Tax Case has been filed by the Revenue, calling inquestion the correctness of the order passed by the Income TaxAppellate Tribunal, 'D' Bench, Chennai, dated 13.10.2006 madein IT(SS)A No.89/Mds/2004, for the Block Assessment Periodfrom 1.4.1989 to 19.1.2000, by raising the followingsubstantial questions of law: "i) Whether, on the facts and in the circumstancesof the case, the Income Tax Tribunal is right inlaw in deleting the additions made on account ofcost of construction?ii) Whether, on the facts and in the circumstancesof the case, the Income Tax Tribunal is right innot considering Section 158BB(ca)?" https://hcservices.ecourts.gov.in/hcservices/ 2. When the matter is taken up for hearing, learnedSenior Standing 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). 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the Appealfiled by the Revenue is dismissed, as withdrawn, keeping openthe substantial questions of law for determination inappropriate cases. No costs. Sd/- Assistant Registrar(CS-IV) //True copy// Sub Assistant Registrar ssk.To 1. Income Tax Appellate Tribunal, 'D' Bench, Chennai.2. The Commissioner of Income Tax Salem 3. The Deputy Commissioner of Income Tax, Company Circle, Salem. T C No.1132 of 2008 EV(CO)GMY(11/11/2019)