Madras High Court
The Commissioner Of Income Tax vs K.Navaskani on 23 August, 2022
Author: R. Mahadevan
Bench: R. Mahadevan, Mohammed Shaffiq
T.C.A.Nos.667 to 672 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 23.08.2022
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN
AND
THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal Nos.667 to 672 of 2014
AND
M.P.Nos.1 to 1 of 2014
The Commissioner of Income Tax
Chennai .. Appellant in all T.C.As
Vs.
K.Navaskani
199 Harriyan Street
Pallavaram Contonment
Chennai 600 043 .. Respondent in all T.C.As
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
against the common order dated 16.07.2013 passed by the Income Tax
Appellate Tribunal, 'C' Bench, Chennai, in respective I.T.A.Nos.789/Mds/2013
to 794/Mds/2013.
For Appellant : Mr.M.Swaminathan
in all T.C.As Mrs.V.Pushpa
Standing Counsels
For Respondent : Mr.R.Sivaraman
in all T.C.As
https://www.mhc.tn.gov.in/judis
1/4
T.C.A.Nos.667 to 672 of 2014
COMMON JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.) These tax case appeals have been filed by the appellant/Revenue, calling in question the correctness of the common order dated 16.07.2013 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai, in respective I.T.A.Nos.789/Mds/2013 to 794/Mds/2013 for the assessment years 2004-05 to 2009-10, by raising the following substantial questions of law :
“1. Whether under the facts and circumstances of the care, the Income Tax Appellate Tribunal was correct in holding that addition made by the assessing officer to the income of the assessee in respect of foreign remittances shown by the assessee as gifts from Shri K Ansari, is not justified?
2. Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was correct in holding that the sums received by the assessee are gifts from Shri Ansari and are genuine and that Shri Ansari has adequate means to give such gifts to the assessee?
3. Whether based on the material available before it Income Tax Appellate Tribunal could have come to the conclusion that the sums received by the assessee are gifts from Shri Ansari and are genuine and that Shri Ansari has adeque means to give such gifts to the assessee?”
3. When these matters were taken up for consideration, the learned Standing Counsels for the appellant/Revenue brought to the notice of this court https://www.mhc.tn.gov.in/judis 2/4 T.C.A.Nos.667 to 672 of 2014 the Circular No.17/2019 dated 08.08.2019, issued by the Central Board Direct Taxes, wherein, it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in these appeals are less than the threshold limit.
4. In the light of the aforesaid submissions made by the learned Standing Counsels for the appellant/Revenue, the present appeals, wherein, the tax effect is said to be less than the monetary limit imposed, are dismissed as withdrawn, keeping open the substantial questions of law for determination in appropriate cases. No costs. Consequently, connected miscellaneous petitions are closed.
[R.M.D,J.] [M.S.Q, J.]
23.08.2022
Index : Yes / No
gya
To
1.The Assistant Commissioner of Income Tax Business Circle IX, Chennai
2.The Commissioner of Income Tax (Appeals)-IX Chennai
3.The Income Tax Appellate Tribunal 'C' Bench, Chennai https://www.mhc.tn.gov.in/judis 3/4 T.C.A.Nos.667 to 672 of 2014 R. MAHADEVAN, J.
AND MOHAMMED SHAFFIQ, J.
gya Tax Case Appeal Nos.667 to 672 of 2014 23.08.2022 https://www.mhc.tn.gov.in/judis 4/4