In the High Court of Judicature at Madras Dated : 11.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.164 & 165 of 2011 Commissioner of Income Tax-I, Coimbatore ...Appellant in both TCAs Vs Shri P.Thirumoorthy ...Respondent in TCA.164/2011 Shri P.Mohan Gandhi ...Respondent in TCA.165/2011 APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 14.10.2010 in ITA Nos.1297 and 1298/Mds/2009 on the file of the Income Tax Appellate Tribunal Madras 'A' Bench for the assessment year 2006-07. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.Usharani For Respondents : Mr.K.Ravi COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant. 2. These appeals by the Revenue challenge the common order passed by the Income Tax Appellate Tribunal, which decided the issue in favour of the assessees. http://www.judis.nic.in (2) T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J RS 3. The Revenue seeks to withdraw the appeals on account of low tax effect in terms of Circular No.3 of 2018 dated 11.7.2018 issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeals are dismissed as withdrawn and the substantial questions of law framed are left open. In the event, in each of the cases, the tax effect is above the threshold limit fixed in the said circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeals to be heard and decided on merits. No costs. 11.10.2018 Internet : Yes To The Income Tax Appellate Tribunal, Madras 'A' Bench. TCA.Nos.164 & 165 of 2011 http://www.judis.nic.in