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The Commissioner Of Incometax, Central-I, Chennai v. M/S.sri Ramachandra Educational And Health Trust, Chennai-18

High Court 23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Incometax, Central-I, Chennai v. M/S.sri Ramachandra Educational And Health Trust, Chennai-18
Date of order
23 Mar 2016
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Incometax, Central-I, Chennai v. M/S.sri Ramachandra Educational And Health Trust, Chennai-18, 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 DATED : 23.3.2016 Coram : The Honourable Mr.Justice V.RAMASUBRAMANIANandThe Honourable Mr.Justice M.DURAISWAMY Tax Case Appeal No.386 of 2010 The Commissioner of IncomeTax, Central-I, Chennai. ...Appellant Vs M/s.Sri Ramachandra Educational and Health Trust, Chennai-18....Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 25.8.2009 made in I.T.A.No.716/Mds/2009on the file of the Income Tax Appellate Tribunal, Madras 'D'Bench for the assessment year 2003-04 against order of theCommissioner of Income Tax Appeals (I) Chennai dated 27.2.2009made in ITA No.173/2007-2008 against the order of the AssistantCommissioner of Income Tax Central Circle-1(3) MG Road, Chennai-34, dated 13.12.2007 made in PAN.NO. For Appellant : Mr.T.R.SenthilkumarFor Respondent: No appearance 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 question of law isleft unanswered. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar rs https://hcservices.ecourts.gov.in/hcservices/ To 1. The Registrar, Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals)-I, No.4, MG.Road, Nungamakkam, Chennai-34. 3. The Asst. Commissioner of Income Tax, Central Circle-I,(3), Chennai. +1cc to Mr.T.R. Senthilkumar, Advocate, S.R.No.18877VSN(CO)EU(06/04/2016)TCA.No.386 of 2010
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