Madras High Court
Principal Commissioner Of Income Tax vs T.Senthil on 15 October, 2024
Author: R. Suresh Kumar
Bench: R. Suresh Kumar, C. Saravanan
T.C.A.No.83 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.10.2024
CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
AND
THE HONOURABLE MR.JUSTICE C. SARAVANAN
T.C.A.No.83 of 2024
Principal Commissioner of Income Tax
Ward 2(5), Erode. .. Appellant
Vs.
T.Senthil .. Respondent
Prayer: Appeal filed under Section 260-A of the Income Tax Act,
1961, against the order of Income Tax Appellate Tribunal “C”
Bench, Chennai dated 09.06.2023 passed in
I.T.A.No.1631/CHNY/2018.
For the Appellant : Mr.Karthik Ranganathan
Senior Standing Counsel
JUDGMENT
(Order of the Court was made by R.SURESH KUMAR, J.) The present tax case appeal was admitted on 04.06.2024 by this Court on the following substantial question of law:-
"1. Whether in the facts and circumstances of the case and in law, the learned ITAT was justified in holding that a valid revised return can be filed on a return u/s 153A which ought to be considered by the Assessing Officer?"
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2. It is submitted by the learned Senior Standing Counsel appearing for the appellant Revenue that this matter is covered under the Low Tax Effect as per the recent Circular dated 17.09.2024, in Circular No.9/2024.
3. Hence, this appeal stands dismissed, as covered under the low tax effect and the substantial question of law arising in this appeal is kept open to be decided at the later point of time. There shall be no order as to costs.
(R.S.K., J.) (C.S.N, J)
15.10.2024
Neutral Citation:Yes/No
drm
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AND C. SARAVANAN, J.
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