The Commissioner Of Income Tax, Salem v. Shri S.selvaraj

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN The Commissioner of Income Tax, Salem...Appellant/Respondent VsShri S.Selvaraj, Proprietor Nallathambi Tex, Komarapalayam...Respondent/Appellant APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 13.8.2010 respectively in ITANos.1258 & 1260 to 1264/Mds/2009 on the file of the Income TaxAppellate Tribunal Madras 'D' Bench for the assessment years2000-01, 2002-03 to 2006-07.For Appellant : Mr.T.R.Senthilkumar and Ms.K.G.UsharaniFor Respondent : Mr.A.S.Sriraman for Mr.S.SridharCOMMON JUDGMENT(Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant. 2. These appeals by the Revenue challenge the common orderpassed by the Income Tax Appellate Tribunal, which decided theissue in favour of the assessee. 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 underexceptional clauses mentioned in the circular, liberty is https://hcservices.ecourts.gov.in/hcservices/ granted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. No costs. Sd/-Assistant Registrar(CS )//True copy//Sub Assistant RegistrarRSTo1.The Income Tax Appellate Tribunal, Madras 'D' Bench,Chennai.2. The Commissioner of Income Tax, Salem.+1cc to Mr.T.R.Senthilkumar, Advocate SR.No.75430+1cc to Mr.S.Sridhar, Advocate SR.No.75430TCA.Nos.292 & 294 to 298 of 2011 BS(CO)GMY(30/11/2018)