TMI Blog2018 (4) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... less than ₹ 4,00,000/-. - Tax Case (Appeal) Nos. 868 And 869 of 2008 - - - Dated:- 23-4-2018 - MR. T. S. SIVAGNANAM AND MR. N. SESHASAYEE, JJ. For The Appellant : Mr. T.R.Senthil Kumar And Senior Standing Counsel For The Respondent : Mr. R. Janakiraman JUDGMENT ( Judgement of the court was delivered by T.S.SIVAGNANAM, ,J) Heard Mr.T.R.Senthil Kumar, learned Senior Standing Counsel appearing for the appellant and Mr.R.Janakiraman learned counsel for the respondent. 2. These appeals have been filed by the Revenue challenging the common order passed by the Income Tax Appellate Tribunal in ITA.Nos.1826/Mds/2003 and 1827/Mds/2003 dated 23.12.2005 for the assessment years 1998-1999 and 1995-96. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative was an irregularity and not illegal, directed the appellant (assessee herein) to furnish the names and addresses of the legal heirs and directed the Assessing Officer to issue notices to complete the assessment proceeding as per law. The CIT (A) having rendered such findings, ordered for deletion of the additions made in the hands of Sri.N.Meenakshisundaram (assessee herein) though he cannot be treated as legal heir of his deceased father. Aggrieved by the same, the Revenue preferred an appeal to the Tribunal, which was dismissed by the impugned order. 5. So far as the assessment year 1995-96 is concerned, identical facts arose for consideration and the assessee succeeded before the Tribunal. The Revenue is on appeal as against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and not while hearing of the appeal and would have no impact on the appeals, which are admitted and pending. However, in the Circular issued in the year, 2015, it has been made clear that, it will apply to pending appeals as well. In respect of the earlier circulars, it would be relevant to take note of the decision of the Hon'ble Supreme Court in Mathew M. Thomas Vs Commissioner Of Income-Tax [(1999) (III) ELT 4 SC] wherein, the Hon'ble Supreme Court, while considering the effect of Circular No.445, dated 16.05.1986, pointed out that Circular No. 455 dated 16.5.1986 issued by the C.B.D.T. is applicable to all pending proceedings which have not attained finality under Section 269 I of the Act as defined in the explanation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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