2019 (6) TMI 1059

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.....P.Senthil Kumar JUDGMENT T.S.SIVAGNANAM, J. This Tax Case Appeal by the appellant/Revenue is directed against the order of the Income Tax Appellate Tribunal Chennai 'B' Bench, dated 18.07.2008 in ITA No.437/Mds/2007, for the Assessment year 2000-01. 2.Heard Mr.Karthick Ranganatha and Mr.V.Rajesh, learned counsel for the appellant/Revenue and Mr.M.P.Senthil Kumar, learned Counsel for r....

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....ment' under Section 147 of the Act was not possible in view of the proviso to Section 14A of the Act." 4.We have perused the order of Assessment as well as the Order passed by the Commissioner of Income Tax and we find that the tax effect in this appeal is lesser than the threshold limit mentioned in Circular No.3 of 2018, dated 11.07.2018, issued by the Central Board of Direct Taxes, which f....