The Commissioner Of Income Tax Salem v. Shri.a.j.rameshkumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.3.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal No.731 of 2010 The Commissioner of Income Tax SalemAppellantVs.Shri.A.J.Rameshkumar Respondent 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 22.12.2006 madein ITA No.1255/Mds/2000 and against the order of thecommissioner of income Tax, the office of the Commissionerof Income Tax (appeals) Chennai. 34 dated 01.08.2000 madein ITA.NO.922/1999 -2000 and against the order of theDeputy Commissioner of Income Tax special InvestigationCircle,salemdated16.02.2000madeinCIR.NO.775/DCIT/SIC/SLM.For Appellant : Mr.M.SwaminathanFor Respondent : Mr.Senthil Kuamar (Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenuecalling in question the correctness of the order passed bythe Income Tax Appellate Tribunal, 'D' Bench, Chennai,dated 22.12.2006 made in ITA No.1255/Mds/2000, by raisingthe following substantial question of law:"Whether, on the facts and in the circumstancesof the case, the Income Tax Tribunal is rightin holding that penalty under Section 27(1)(c)is not leviable?" 2. When the matter is taken up for admission, thelearned Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxesvide Circular No.3/2018 dated 11.7.2018 wherein it isstipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax https://hcservices.ecourts.gov.in/hcservices/ effect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is said to beless than the monetary limit imposed and therefore, theappeal filed by the Revenue is dismissed as not pressed,keeping open the substantial question of law fordetermination in an appropriate case. Sd/- - Assistant Registrar(CS vi) //True Copy// Sub Assistant Registrar ssk. 1. The Commissioner of Income Tax Salem 2. Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai 3. The Deputy Commissioner of Income Tax, Special Investigation Circle, Salem. 4.The Commisioner of Income Tax (Appeals)Chennai. 34 +1cc to Mr.M.Swaminathan , Advocate SR.No. 23982+1cc to Mr. G.Baskar, Advocate SR.No. 24350TCA No.731 of 2010A.SK(22/04/2019) https://hcservices.ecourts.gov.in/hcservices/