THE PR. COMMISISONER OF INCOME-TAX, vs. M/S VECTRA ADVANCED ENGINEERING PVT.LTD.

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NC: 2023:KHC:33842-DB ITA No. 127 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF SEPTEMBER, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 127 OF 2023 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-7(1)(2), PRESENT ADDRESS, DCIT CIRCLE 7(1)(1), 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU 560 095

… APPELLANTS (BY SRI. DILIP M., ADV.) AND: M/S VECTRA ADVANCED ENGINEERING PVT. LTD. VECTRA HOUSE, NO. 15, 1ST MAIN ROAD, 6TH CROSS, GANDHINAGAR, BENGALURU-560009. PAN: AABCV 1355K …RESPONDENT (BY SRI. SHARATH S., ADV. FOR SRI. TATA KRISHNA, ADV.)

THIS ITA IS FILED UNDER SEC.260-A OF THE INCOME TAX ACT 1961, PRAYING TO i. FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE. ii. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 127/BANG/2019 DATED 01/04/2021 FOR ASSESSMENT YEAR 2013-2014 ANNEXURE -C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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NC: 2023:KHC:33842-DB ITA No. 127 of 2023 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1) (1), BENGALURU AND ETC.,

THIS APPEAL, COMING ON FOR FURTHER ORDERS, THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT Shri M. Dilip, learned Standing Counsel for the Revenue submitted that these appeals are not maintainable in view of Circular No.17/2019 [F.NO.279/MISC.142/2007-ITJ(PT.)], dated 08.08.2019, as the monetary effect is less than Rs.1 Crore.

No costs. Sd/- JUDGE Sd/- JUDGE PA List No.: 1 Sl No.: 30