Madras High Court
Commissioner Of Income Tax vs M/S Tirupathy Construction Company on 29 August, 2022
Author: R.Mahadevan
Bench: R. Mahadevan, Mohammed Shaffiq
T.C.A.Nos.320 and 321 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 29.08.2022
CORAM :
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
T.C.A.Nos.320 and 321 of 2014
Commissioner of Income Tax,
Chennai. ... Appellant in both
TCAs
Versus
M/s Tirupathy Construction Company,
K.L.J.Associates,
#45/B-36 Strotten Muthauah St.
Sowcarpet, Chennai 600 079.
... Respondent in both TCAs
Appeals preferred under Section 260A of the Income Tax Act, 1961,
against the order dated 23.08.2013 passed by the Income Tax Appellate
Tribunal, “B” Bench, Chennai, in I.T.A.Nos.1203 and 1204/Mds/2013.
For Appellant : Mr.M.Swaminathan
Senior Standing Counsel
Mrs.V.Pushpa,
Standing Counsel in both TCAs
For Respondent : Mr.S.Ramesh Kumar in both TCAs
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https://www.mhc.tn.gov.in/judis
T.C.A.Nos.320 and 321 of 2014
COMMON JUDGMENT
(Judgment of the Court was delivered by R.MAHADEVAN, J.) These tax case appeals have been filed by the appellant / Revenue, challenging the common order dated 23.08.2013 passed by the Income Tax Appellate Tribunal, “B” Bench, Chennai, in I.T.A.Nos.1203 and 1204/Mds/2013, relating to the assessment years 2006-07 and 2007-08.
2. By order dated 08.12.2014, this court admitted the aforesaid tax case appeals on the following substantial question of law:
" Whether the Tribunal was right in holding that penalty under Section 271 (1) (c) of the Act cannot be levied on the assessee on the ground that filing of return under Section 153C of the Act is deemed to be a return under Section 139 of the Act and consequently, the explanation 5A(ii)(b) to Section 271 (1) (c) of the Act cannot be invoked to levy penalty and on the ground that the assessment is completed on the basis of the return of income? "
3. When the matters were taken up for consideration, the learned counsel for the appellant / Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019 issued by the Central Board Direct Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.320 and 321 of 2014 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 is less than the threshold limit.
4. In the light of the aforesaid submissions made by the learned counsel 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 question of law for determination in appropriate cases. No costs.
(R.M.D., J.) (M.S.Q., J.)
29.08.2022
Internet : Yes
Index : Yes / No
av
To
1. The Income Tax Appellate Tribunal, “B” Bench, Chennai.
2. The Commissioner of Income Tax, Chennai.
Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.320 and 321 of 2014 R. MAHADEVAN, J.
and MOHAMMED SHAFFIQ, J.
av
3. The Deputy Commissioner of Income-tax, Central Circle, Salem.
4. The Commissioner of Income Tax (Appeals), Salem.
T.C.A.Nos.320 and 321 of 2014 29.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis