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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)
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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