The Commissioner Of Incometax, Central Circle, Salem v. Mr.p.loganathan

In the High Court of Judicature at Madras Dated : 26.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.689 to 691 of 2014 The Commissioner of IncomeTax, Central Circle, Salem ...Appellant/Respondent Vs Mr.P.Loganathan ...Respondent/ Appellant APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 11.6.2010 in ITA Nos.250, 252 and251/Chny/2009 respectively on the file of the Income TaxAppellate Tribunal Madras 'A' Bench for the assessment yearsfrom 2001-02, 2003-04 and 2002-03 against the order of–CommissionerofIncomeTax(Appeals)Salemdt:01/12/2008/ITA.No.214,215,216/06-07/207/-02,2002-2003-2004against the order of Assistant Commissioner of Income, centralcircle, Salem dt:24/11/06 in PAN/GIR.No/ /CCPL-003/2001-2002, 2002-2003/ 2003-2004. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.UsharaniFor Respondents : Mr.G.Baskar and Mr.M.P.Senthilkumar COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant. 2. These appeals by the Revenue challenge the common orderpassed by the Income Tax Appellate Tribunal, which decided theissue in favour of the assessee. https://hcservices.ecourts.gov.in/hcservices/ 3. The Revenue seeks to withdraw the appeals on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeals are dismissed aswithdrawn and the substantial questions of law framed are leftopen. In the event, in each of the cases, the tax effect isabove the threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. No costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Madras 'A' Bench.2.The Commissioner of Income Tax,Central Circle, Salem.3.The Assistant Commissioner of Income-Tax,Central Circle, Salem-74.The Commissioner of Income-Tax,No.3, Gandhi Road, Salem.+1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.73766TCA.Nos.689 to 691 of 2014 SJ(CO)GSP(27/11/2018)