The Commissioner Of Income Tax,Central Circle-Ii, Tiruchirapalli v. Mr.a.prakasam
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Central Circle-Ii, Tiruchirapalli v. Mr.a.prakasam
Date of order
23 Mar 2016
Assessment year(s)
2005-06, 2005-2006
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Central Circle-Ii, Tiruchirapalli v. Mr.a.prakasam, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this tax case appeal is dismissed as withdrawnin the light of the Circular No.21/2015 dated 10.12.2015 issuedby the Central Board of Direct Taxes.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
In the High Court of Judicature at Madras
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIANandThe Honourable Mr.Justice M.DURAISWAMY
The Commissioner of Income Tax,Central Circle-II, Tiruchirapalli....Appellant
Vs
Mr.A.Prakasam
...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 23.5.2014 made in I.T.A.No.1152/Mds/2013on the file of the Income Tax Appellate Tribunal, Madras 'B'Bench for the assessment year 2005-06. Against the order dated07.01.2013 made in ITA 337/11-12 of Commissioner of Income Tax(Appeals), Tiruchirappalli and against the order dated30.12.2011 made in PA/GI No.AACPP8567H on the file of AssistantCommissioner of Income Tax, Central Circle II, Tiruchirappallifor the Assessment year 2005-2006.
For Respondent : Mr.S.Sridhar
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than Rs.20 lakhs. Thecase also does not fall under any of the exceptions laid down inparagraph 8 of the circular.
2. Therefore, this tax case appeal is dismissed as withdrawnin the light of the Circular No.21/2015 dated 10.12.2015 issuedby the Central Board of Direct Taxes. The questions of law areleft unanswered. No costs.
Sd/-Assistant Registrar(CS-III)
//True Copy//
https://hcservices.ecourts.gov.in/hcservices/
To
1. The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
2.The Commissioner of Income Tax,
Central Circle II, Tiruchirapalli.
3.Commissioner of Income Tax (Appeals)Thiruchirapalli.Thiruchirapalli.
4.The Assistant Commissioner of Income Tax,Central Circle II,Tiruchirappalli.Central Circle II,Tiruchirappalli.
+1 cc to Mr.T.R.Senthilkumar, Advocate, sr.18875
+1 cc to Mr.S.Sridhar, Advocate, sr.18841
TCA.No.40 of 2015
vd cokra 21.04.2016
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