COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

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ITA/241/2010HC KarnatakaKAHC01049434201017 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka, in view of the submission made by the learned counsel for the appellant (Revenue), held that the appeal was not maintainable. Consequently, the appeal was dismissed as such. The court did not delve into any substantial questions of law or the merits of the assessment year 2006-2007. The dismissal was based solely on the grounds of monetary limits and the CBDT circular cited by the Revenue.

What were the facts?

The Commissioner of Income Tax, Mangaluru, and the Deputy Commissioner of Income Tax, Udupi (the Revenue), filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal was against an order concerning the assessment year 2006-2007. The assessee is M/s. Academy of General Education. The Revenue sought to formulate substantial questions of law and allow the appeal. The appeal was heard on October 17, 2019.

What were the issues?

The primary issue before the High Court was the maintainability of the appeal. The Revenue's counsel submitted that the appeal was not maintainable due to monetary limits and in terms of Circular No. 17 of 2019, dated 08.08.2018, issued by the CBDT, New Delhi. The judgment does not record any specific arguments from the assessee regarding the maintainability of the appeal or any substantive issues related to the assessment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 17TH DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.241 OF 2010

BETWEEN:

1.

COMMISSIONER OF INCOME TAX MANGALURU.

2.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-I, UDUPI. ...APPELLANTS

(BY SRI JEEVAN J. NEERALGI, ADVOCATE)

AND: M/S. ACADEMY OF GENERAL EDUCATION ACADEMY HOUSE, MANIPAL-576 104. …RESPONDENT

(BY SMT. SHEETAL BORKAR, ADVOCATE FOR SRI S. PARTHASARATHI, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, FOR THE ASSESSMENT YEAR 2006-2007, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND TO PASS

2 CONSEQUENTIAL ORDERS, IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellant submits that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.17 of 2019, dated 08.08.2018 passed by CBDT, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

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