THE COMMISSIONER OF INCOME-TAX vs. DR H B RAJASHEKAR

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ITA/613/2007HC KarnatakaKAHC01046119200710 December 2013Bench: N.KUMAR,RATHNAKALA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue was not maintainable. The Court referred to Circular No. 2/05 dated 24.10.2009, which stipulates that appeals with a total net tax effect of less than Rs. 4 Lakhs are not maintainable. As the total net tax effect in the present appeal was less than Rs. 4 Lakhs, the Court found no substantial question of law to be decided. Consequently, the appeal was dismissed on the ground of maintainability. No decision was made on the merits of the case concerning the block assessment period or the orders of the ITAT, Appellate Commissioner, or Assistant Commissioner.

What were the facts?

The Revenue, comprising the Commissioner of Income-Tax and the Assistant Commissioner of Income-Tax, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenged an order dated December 7, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Bangalore. The ITAT's order was in relation to a block assessment for the period from 1988-89 to 1998-99. The Revenue sought to set aside the ITAT's order, which had confirmed the orders of the Appellate Commissioner and the Assistant Commissioner of Income Tax. The respondent in the appeal is Dr. H.B. Rajashekar. The total net tax effect in the appeal was stated to be less than Rs. 4 Lakhs.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court, considering the total net tax effect is less than Rs. 4 Lakhs, in light of Circular No. 2/05 dated 24.10.2009? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue filed the appeal under Section 260-A of the Income Tax Act, 1961, challenging the ITAT's order. The specific grounds of appeal and arguments presented by the Revenue are not detailed in the provided judgment. However, the appeal was filed with the intention to set aside the ITAT's order and confirm the lower authorities' orders.

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 BANGALORE

DATED THIS THE 10th DAY OF DECEMBER 2013

PRESENT

THE HON'BLE MR. JUSTICE N. KUMAR

AND

THE HON’BLE MRS. JUSTICE RATHNAKALA

ITA No.613 OF 2007

BETWEEN:

1.The Commissioner of Income-Tax, No.54, Shilpashree, Viseshveshwaranagar, Mysore.

2.The Asst. Commissioner of Income-Tax, Circle 1(2), Mysore.

...APPELLANTS

(By Sri.K.V. Aravind, Advocate)

AND:

Dr.H.B.Rajashekar No.129, Nadanahally TN Pura Road, Mysore.

...RESPONDENT

(By Sri. A. Shankar, for Sri.M. Lava, Advocate)

-0-0-0-0-0-

This ITA is filed under Section 260-A of I.T. Act, 1961 arising out of Order dated 7.12.2007 passed in

2 IT(SS)A.No.18/BNG/2006 for the Block Assessment Period 1988-89 to 1998-99 to formulate the substantial questions of law stated therein and to allow the appeal and set aside the order passed by the ITAT, Bangalore in IT(SS)A.No.18/BNG/2006 dated 07.12.2007 confirm the orders of the Appellate Commissioner and confirm the order passed by the Asst. Commissioner of Income Tax, Circle-1(1), Bangalore.

This appeal coming on for hearing this day, N. KUMAR, J. delivered the following:-

JUDGMENT

This appeal is preferred by the revenue challenging the order passed by the Tribunal. The total net tax effect in this appeal is less than Rs.4 Lakhs. In view of the Circular No.2/05 dated 24.10.2009 this appeal is not maintainable as it is less than Rs.4 Lakhs.

2.

Accordingly, the appeal is dismissed as not maintainable.

Sd/-

JUDGE.

Sd/- JUDGE. *alb/-.

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