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)
2005-06
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.387 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.717/Mds/2009on the file of the Income Tax Appellate Tribunal, Madras 'D'Bench for the assessment year 2005-06 against the order of theCommissioner of Income Tax dated 27.02.2005 made in ITANO.174/2007-2008 against the order of the Assistant Commissionerof Income Tax Central Circle-I(3) MG Road, Chennai 34, made inPAN.No.AAATS2283D dated 11/12/2007.
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//
rs
Sub Assistant Registrar
https://hcservices.ecourts.gov.in/hcservices/
To
1. The Registrar, Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.Madras 'D' Bench, Chennai.
2. The Commissioner of Income Tax (Appelas)-I,
No.46, M.G.Road, Nungambakkam, Chennai-34.
3. The Assistant Commissioner of Income Tax,
Central Circle-I(3), Chennai-34.
TCA.No.387 of 2010
VSN(CO)
Eu 06.04.16
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