PR. COMMISSIONER OF INCOME TAX - 7 vs. M/S TOSHIBA EMBEDDED SOFTWARE (INDIA) PVT. LTD.,

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.675 OF 2018 (T-IT)

BETWEEN:

(BY SRI: E.I. SANMATHI, ADVOCATE)

AND: M/S. TOSHIBA EMBEDDED SOFTWARE (INDIA) PRIVATE LIMITED NO.3A, “ESSAE VAISHNAVI SOLITAIRE” 3RD BLOCK, KORAMANGALA BENGALURU. …RESPONDENT

(BY SRI: ANKUR PAI, ADVOCATE FOR SRI: K.R. VASUDEVAN, ADVOCATE)

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN IT(TP)A NO.1431/BANG/2013, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THIS HON'BLE COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 06.04.2018 (ANNEXURE-A) PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE IN APPEAL PROCEEDINGS IN IT(TP)A NO.1431/BANG/2013 FOR ASSESSMENT YEAR 2008-2009 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT IN THE INTEREST OF JUSTICE.

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

JUDGMENT

The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

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

Sd/-

Sd/- JUDGE

JUDGE

*bgn/-