2016 (12) TMI 1637

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..... nion that there is no merit in the MA filed by the revenue.
D. Manmohan (Vice President) And B. Ramakotaiah (Accountant Member) For the Revenue : K. J. Rao For the Assessee : P. Murali Mohan Rao ORDER B. Ramakotaiah (Accountant Member) This M.A. preferred by the Assessing Officer against the order of ITAT in ITA No. 418/Hyd/2014, dated 22/12/2015. 2. Revenue in appeal in this case treated as withdrawn/not pressed following CBDT's Circular No. 21/2015 dated 10/12/2015 as mandatory limit for preferring appeal of ₹ 10 lakhs was not fulfilled in this case. 3. In the M.A., the Assessing Officer contends that tax paid in this appeal is ₹ 10,19,700/-, which is more than the mandatory limit of ₹ 10 lakhs. 4. Ld. Counsel .....

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..... nai "A" Bench in the case of ACIT Vs. Shri R. Viswanathan in M.P. No. 155/Mds/2011, dated 23/09/2011, wherein by referring to section 2(43) about definition of tax, it was held that tax as per the definition would include super tax and also fringe benefit tax, but, not surcharge. In view of the above, it was submitted that tax effect has to be calculated only on the tax part excluding surcharge and cess. Ld. Counsel also has placed on record a recent order of ITAT, Mumbai "D" Bench in the case of DCIT Vs. M/s Dome Bell Electronics, in ITA No. 2480/Mum/2012, order dated 22/07/2016, for similar interpretation. 5. Ld. DR, however, relied on the order of Assessing Officer to submit that tax include surcharge and cess. 6. We have considered th .....

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..... look at the definition of "tax" as per subsection (43) of Section 2 of Income-tax Act, 1961, it runs as under:- "(43) "tax" in relation to the assessment year commencing on the 1st day of April, 1965, and any subsequent assessment year means income-tax chargeable under the provisions of this Act, and in relation to any other assessment year income-tax and super-tax chargeable under the provisions of this Act prior to the aforesaid date [and in relation to the assessment year commencing on the 1st day of April, 2006, and any subsequent assessment year includes the fringe benefit tax payable under Section 115WA]" It is clear that tax, as per the above definition, would include supertax and also fringe benefit .....

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