The Commissioner Of Income Tax, Tiruchirapalli v. Shri N.sundararaman

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal Nos.721 to 724 of 2009 The Commissioner of Income Tax, Tiruchirapalli.... Appellant in all TCAVs.Shri N.Sundararaman... Respondent in all TCAs. Tax Case Appeals filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 22.09.2006 made inI.T.A.Nos.348 to 351/Mds./2006, respectively, in respect ofAssessment Years 1999-2000, 2000-01, 2001-02 and 2002-03, against the Common Order dated 08/11/2005 by theCommissioner of Income Tax (Appeals), Tiruchirappalli for theAssessment Years 1999-2000 to 2002-03 against the Assessmentorder dated 29/03/2005 by the Assistant Commissioner of IncomeTax, Company Circle-I, Trichy for the Assessment Years, 1999-2000, 2000-01, 2001-02, 2002-03 respectively. For Appellant : Mr.M.Swaminathan Standing Counsel, assisted by Mrs.S.Premalatha, Jr.Stdg. Counsel For Respondent : Mr.M.P.Senthil Kumar These Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, dated 22.09.2006 in I.T.A.Nos.348to 351/Mds./2006, by raising the following substantial questionof law: https://hcservices.ecourts.gov.in/hcservices/ “(i) Whether on the facts and in the circumstances ofthe case, the Income Tax Tribunal was rightin holding that the assessee was entitled to claimthe status of 'resident but not ordinary resident'and computation of tax was to be paid underSection 115 E of the Income Tax Act ?(ii) Whether on the facts and in the circumstances ofthe case, the Income Tax Tribunal was right in lawin holding that the assessee was entitled toconcessional rate of tax and not to be taxed atthe normal rates, especially in the absence offiling of any declaration under Section 115H alongwith the return under Section 13 of the Income TaxAct ?(iii)Whether on the facts and in the circumstances ofthe case, the Income Tax Tribunal was right inholding that the benefits of Chapter XII-A(Section 115H read with Section 115E) are to begiven to the assessee for the assessment years1999-2000 to 2002-2003 ?” 2. When the matter is taken up for hearing, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeals filedby the Revenue are dismissed as not pressed, keeping open thesubstantial questions of law for determination in an appropriatecase. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, 'D' Bench, Madras. Madras. 2.The Commissioner of Income Tax (Appeals), Tirucherappalli. Tirucherappalli. 3.The Assistant Commissioner of Income Tax, Company Circle-I, Trichy. Company Circle-I, Trichy. +1cc to Mr.M.Swaminathan, Advocate Sr.21432 TCA Nos.721 to 724 of 2009 ss[co]srg 10/04/2019