COMMISSIONER OF INCOME TAX vs. SRI R SRINIVAS

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ITA/337/2010HC KarnatakaKAHC01091657201007 November 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the appellants' counsel regarding the monetary limits for filing appeals as per a CBDT circular. Based on this submission, the Court dismissed the appeals.

What were the facts?

The Revenue filed appeals before the High Court against the ITAT's order. The appeals were filed under Section 260-A of the Income Tax Act, 1961, for block assessment periods.

What were the issues?

The primary issue was the maintainability of the appeal due to monetary limits prescribed by a CBDT circular. The appeals were dismissed based on this procedural ground.

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.337 OF 2010 CONNECTED WITH INCOME TAX APPEAL NO.338 OF 2010

IN INCOME TAX APPEAL NO.337 OF 2010:

BETWEEN:

1.

COMMISSIONER OF INCOME TAX C.R. BUILDINGS, BENGALURU.

2.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(3), BENGALURU. ...APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND: SRI R. SRINIVAS PROP: R.S. PRODUCTIONS ROAD, KANAKAPURA, BENGALURU RURAL DISTRICT, BENGALURU. …RESPONDENT

(BY SRI A. SHANKAR, SENIOR COUNSEL FOR SRI M. LAVA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, FOR THE BLOCK ASSESSMENT PERIOD 1996-1997 TO 2002-2003, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL, IN THE INTEREST OF JUSTICE AND EQUITY.

IN INCOME TAX APPEAL NO.338 OF 2010:

BETWEEN:

1.

COMMISSIONER OF INCOME TAX C.R. BUILDINGS, BENGALURU.

2.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(3), BENGALURU. ...APPELLANTS

(BY SRI E.I. SANMATHI, ADVOCATE)

AND: SRI R. SRINIVAS PROP: R.S. PRODUCTIONS ROAD, KANAKAPURA, BENGALURU RURAL DISTRICT, BENGALURU. …RESPONDENT

(BY SRI A. SHANKAR, SENIOR COUNSEL FOR SRI M. LAVA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.04.2010 PASSED IN ITA NO.15/BANG/2008, FOR THE BLOCK ASSESSMENT YEARS 1996-1997 TO 2002-2003, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL BY SETTING ASIDE THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.15/BANG/2008 DATED 16.04.2010, IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING 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.

2.

In view of the submission made, the appeals are dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

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