The Commissioner Of Income Taxchennai v. S.sivakumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.09.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMARANDTHE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.569 of 2015 The Commissioner of Income TaxChennai. ...Appellant Vs. S.Sivakumar ...Respondent ----- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 04.04.2014 made in ITA No.1719/Mds/2013. For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy Senior Standing Counsel For Respondent : No appearance ----- J U D G M E N T (Delivered by R.SURESH KUMAR, J.) It is brought to our notice by the learned Standing Counsel for the appellant Revenue that in the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue can https://www.mhc.tn.gov.in/judis R.SURESH KUMAR, J.ANDC.SARAVANAN, J. KST be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time. 2. Recording the said submission, this Tax Case Appeal is dismissed for low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs. NCS : Yes/NoIndex : Yes/NoKST (R.S.K.,J.) (C.S.N.,J.) 03.09.2024 To The Income Tax Appellate Tribunal'C' Bench, Chennai. T.C.A.No.569 of 2015