The Commissioner Of Income Tax Ward Xv (3) Chennai v. M/S. Om Builders 29 Lakshmanan Street Mahalingampuram Chennai 34

IN THE HIGH COURT OF JUDICATURE AT MADRASDated: 28/6/2016 C O R A M The Honourable Mr.Justice S.ManikumarandThe Honourable Mr.Justice D.Krishnakumar Tax Case Appeal No.906 of 2010 The Commissioner of Income Tax Ward XV (3)Chennai....Appellant VsM/s. Om Builders29 Lakshmanan StreetMahalingampuramChennai 34....Respondent Prayer:Appeal filed against the order of the Income TaxAppellate Tribunal, Chennai 'A' Bench, Chennai dated 19/3/2010in ITA No.53/Mds/2009 against the order of the Commissioner ofIncome tax (Appeals) XII, Chennai, dated 01.09.2008 in ITANo.387/07-08 against the order of the Income Tax Officer,Business ward XV(3), Chennai dated 28.05.2007 and 27.11.2007 inPAN No.AAAFO0415H for the Assessment year 2005-06. For appellant : Mr.T.Ravikumar Senior Standing Counsel for Income Tax. For respondent : No appearance J U D G M E N T(Judgment of the Court was made by S.Manikumar,J) This Appeal has been filed against the order of the IncomeTax Appellate Tribunal, 'A' Bench, Madras, dated 19/3/2010. 2. The substantial questions of law raised in the instantappeal are:- https://hcservices.ecourts.gov.in/hcservices/ “1. Whether on the facts and in thecircumstances of the case, the Tribunal wasright in finding that mere agreement toaddition would not imply concealment ofincome without considering the surveyconducted by the Revenue? 2. Whether on the facts andcircumstances of the case, the tribunal wasright in not considering 317 ITR 1 and 306ITR 277 that the Assessment Officer neednot prove Mensrea?” 3. Mr.T.RaviKumar, learned Senior Standing Counsel forIncome Tax submitted that the tax implication in the instantappeal is less than the ceiling limit fixed by the Circularbearing No.21 of 2015, dated 10/12/2015. He further submittedthat as per the Circular, Tax Case Appeal has been instructed tobe withdrawn. 4. Placing on record the above submissions, whiledismissing the Tax Case Appeal No.906 of 2010, as withdrawn,substantial questions of law raised are left open. No costs. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar mvs. To 1. The Assistant RegistrarIncome Tax Appellate TribunalBench A, Chennai. 2. The Commissioner of Income Tax (Appeals)-XII, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 34. 3. The Income Tax Officer, Business ward XV(3), Chennai 34. 4. The Commissioner of Income Tax,Ward XV(3), Chennai. 1 cc to Mr.T.Ravikumar, Advocate, sr.35814 Tax Case Appeal No.906 of 2010 ala cokra 27.07.2016