PR COMMISSIONER OF INCOME TAX-7 vs. M/S THOMSON HOLDINGS

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ITA/173/2019HC KarnatakaKAHC01004496201907 November 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as not maintainable. This was based on the submission made by the appellants regarding the monetary limits prescribed by a CBDT circular.

What were the facts?

The Revenue filed an Income Tax Appeal before the High Court against an order of the ITAT. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court in light of the monetary limits stipulated by CBDT circulars.

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 7TH DAY OF NOVEMBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.173 OF 2019

BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX-7 BMTC COMPLEX KORAMANGALA BENGALURU.

2.

THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-16(1) NEW DELHI. ...APPELLANTS

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

AND: M/S. THOMSON HOLDINGS (INDIA) LIMITED 302 (3B), WORLD TRADE TOWER BARAKHAMBA LAND NEW DELHI. …RESPONDENT

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.09.2018 PASSED IN ITA NO.841/DEL/2013, FOR THE ASSESSMENT YEAR 2007- 2008, 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 07.09.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI BENCH ‘D’, NEW DELHI IN APPEAL PROCEEDINGS NO.ITA NO.841/DEL/2013, FOR ASSESSMENT YEAR 2007-2008, AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

*****

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 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/-

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