The Commissioner Of Income Tax,Tamil Nadu Iii, Madras v. Dr.m.g.muthu
High Court
09 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Income Tax,Tamil Nadu Iii, Madras v. Dr.m.g.muthu
Date of order
09 Mar 2016
Assessment year(s)
1997-98
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax,Tamil Nadu Iii, Madras v. Dr.m.g.muthu, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the above tax case appeal is dismissed as withdrawn.
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
Dated : 09.3.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice N.KIRUBAKARAN
Tax Case Appeal No.1476 of 2007
The Commissioner of Income Tax,Tamil Nadu III, Madras....Appellant
Vs
Dr.M.G.Muthu
...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 25.5.2007 made in I.T.A.No.2780/Mds/2005 on the file of the Income Tax Appellate Tribunal, 'B' Bench, Chennai for the assessment year 1997-98.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.S.Sridhar
Judgment was delivered by V.RAMASUBRAMANIAN,J
Since the addition made by the Commissioner was to the tune of only
Rs.9,20,000/-, tax effect of this appeal is less than the ceiling limit prescribed in Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.
(2)
V.RAMASUBRAMANIAN,JANDN.KIRUBAKARAN,JRS
2. Accordingly, the above tax case appeal is dismissed as withdrawn. No costs. The question of law is left unanswered.
Internet : Yes
09.3.2016
ToThe Income Tax Appellate Tribunal, 'B' Bench, Chennai.
TCA.No.1476 of 2007
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