The Commissioner Of Incometax, Chennai v. Suman Bengani
High Court
23 Mar 2016 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Commissioner Of Incometax, Chennai v. Suman Bengani
Date of order
23 Mar 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Incometax, Chennai v. Suman Bengani, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, this tax case appeal is dismissed as withdrawn in the light of the Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.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
The order — as passed by the High Court
In the High Court of Judicature at Madras
Dated : 23.3.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice M.DURAISWAMY
Tax Case Appeal No.1580 of 2008
The Commissioner of IncomeTax, Chennai....Appellant
Vs
Suman Bengani
...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 17.4.2008 made in I.T.(S.S.)A.No.115/Mds/2006 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench for the block periods 1988-89 and 1997-98 and 1.4.1998 to 5.11.1998.
For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.R.Sivaraman
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
The tax effect of this appeal is less than Rs.20 lakhs. The case also does not fall under any of the exceptions laid down in paragraph 8 of the circular.
(2)
V.RAMASUBRAMANIAN,JANDM.DURAISWAMY,JRS
2. Therefore, this tax case appeal is dismissed as withdrawn in the light of the Circular No.21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes. The question of law is left unanswered. No costs.
Internet : Yes
23.3.2016
To
The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai.
TCA.No.1580 of 2008
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