Case LawHigh Court › The Commissioner Of Income Tax Tamilnadu...

The Commissioner Of Income Tax Tamilnadu-Viii, Chennai v. Shri P.g.gunasekaran

High Court 28 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax Tamilnadu-Viii, Chennai v. Shri P.g.gunasekaran
Date of order
28 Jan 2016
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax Tamilnadu-Viii, Chennai v. Shri P.g.gunasekaran, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.919 of 2009 The Commissioner of Income TaxTamilnadu-VIII, Chennai.. AppellantVersus Shri P.G.Gunasekaran63/1, Chella Pillaiyar Koil Street,Royapettah,Chennai – 600 014Pan No.AAGPG2252G.. Respondent Prayer: Appeal presented to the High Court against theorder of the Income Tax Appellate Tribunal Madras 'B' Bench,Madras dated 27.03.2009, in I.T.A.No.1280/Mds/2008 against theorder of Commissioner of Income Tax (Appeals) IX, Chennai-34dated 18.03.2008 made in ITA.NO.262/07-08 for the assessmentyear 1999-2000 against the order of Additional Commissioner ofIncome Tax, Business Range VIII, Chennai - 6 dated 17/12/2007made in pan No. /1999-2000 for the assessment year1999-2000. The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this Court towithdraw the present tax case appeal, in view of the CircularNo.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than Rs.20,00,000/-.https://hcservices.ecourts.gov.in/hcservices/ 2. The learned counsels had further submitted that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeal, are left open to beconsidered and decided in appropriate cases, in accordance withlaw. It is also made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today. No costs. sd/-Assistant Registrar(Cs-II)/TRUE COPY/ Sub-Assistant Registrar ssdTo: 1.The Income Tax Appellate Tribunal Madras 'B' Bench. 2.The Commissioner of Income Tax,Tamil Nadu-VIII, Chennai. 3.The Commissioner of Income Tax(Appeals)IX,Chennai - 34. 4.The Additional Commissioner of Income Tax,Business Range, VIII , Chennai - 6. 5.The Assistant Registrar, Income Tax AppellateTribunal, III Floor, Rajaji Bhavan,Besant Nagar, Chennai - 90. +1 CC to MR.M.Swaminathan Advocate. SR.NO. 5871 CO-SKVJD 02/02/2016 Tax Case Appeal No.919 of 2009 https://hcservices.ecourts.gov.in/hcservices/
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan