IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.2.2017 CORAM THE HON'BLE MR.JUSTICE HULUVADI G. RAMESH AND THE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case (Appeal) Nos.1060 to 1066 of 2009 Commissioner of Income Tax Chennai IV. Appellant Vs.
Dr.P.Vijaykumar Respondent Tax Case Appeals filed under Sec. 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 18.7.2008 in ITA Nos.2346 to 2352/Mds/2007 For Appellant : Mr.T.R.Senthilkumar Standing Counsel For Respondent : No appearance.
COMMON JUDGMENT The Tax Case Appeals filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 18.7.2008 in ITA Nos.2346 to 2352/Mds/2007, have been admitted on 13.1.2009 for consideration of the following substantial question of law:
"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in upholding the order of the Commissioner of Income Tax (Appeals) cancelling the levy of penalty under Section 271(1)(c)?"
2. Circular instruction issued by the Central Board of Direct Taxes No.21/2015, dated 10.12.2015 stipulates that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.20 lakhs. In the instant cases, the tax effect is less than the monetary limit imposed and the appeals are, hence, dismissed as not pressed, preserving the substantial questions of law for determination in an appropriate case. No cost.
(H.G.R.,J.) (A.S.M.,J.)
13.2.2017.
Index: Yes/No. Internet: Yes/No. ssk.
HULUVADI G. RAMESH, J.
and Dr.ANITA SUMANTH,J.
ssk.
T.C.A.Nos.1060 to 1066 of 2009 13.2.2017.
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