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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF AUGUST 2020
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD
I.T.A. NO.177 OF 2013
BETWEEN:
THE COMMISSIONER OF INCOME-TAX
LTU, JSS TOWERS
BSK III STAGE, BANGALORE.
THE ASST. COMMISSIONER OF INCOME-TAX
LTU, JSS TOWERS
BSK III STAGE, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.)
AND:
M/S. MIND TREE CONSULTING LTD., (FORMERLY MIND TREE CONSULTING PVT. LTD.,) GLOBAL VILLAGE, RVCE POST MYLASANDRA, MYSORE ROAD BANGALORE-560059. ... RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) - - -
THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31.10.2012
PASSED IN ITA NO.222/BANG/2012, FOR THE ASSESSMENT YEAR 2006-07, ANNEXURE-C, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER DATED 31-10-2012 IN ITA NO.222/BANG/2012 ANNEXURE-C, PASSED BY THE ITAT, BANGALORE, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(1), BANGALORE.
THIS I.T.A. COMING ON HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Mr.K.V.Aravind, learned counsel for the revenue. Mr.Chythanya K.K., learned counsel for the respondent.
Learned counsel for the respondent submitted that the tax effect in this appeal is less than `1 Crore and therefore, the appeal may not be maintainable in the light of the Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes.
Learned counsel for the appellants fairly submitted that the tax effect is less than `1 Crore and in
view of the aforesaid circular, the appeal is not maintainable.
Accordingly, in view of the circular dated 08.08.2019, the appeal is dismissed as not pressed.
Sd/- JUDGE
Sd/- JUDGE