THE DIRECTOR OF INCOME TAX vs. ROBERT BOSCH GMBH

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ITA/445/2010HC KarnatakaKAHC01086748201031 October 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 a submission by the appellants' counsel regarding monetary limits prescribed by a CBDT circular.

What were the facts?

The appellants, Director of Income-Tax and Assistant Commissioner of Income-Tax, filed an appeal against an order of the ITAT. The appeal was filed under Section 260-A of the Income Tax Act.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court due to monetary limits specified in a subsequent circular.

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 31ST 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.445 OF 2010

BETWEEN:

1.

THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU.

2.

THE ASSISTANT COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION, CIRCLE-19(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU. ...APPELLANTS

(BY SRI DILIP, ADVOCATE FOR SRI K.V. ARAVIND, ADVOCATE)

AND:

ROBERT BOSCH GMBH POST FACH 106050, 70049, STUTTGART, GERMANY.

ALSO AT: C/O. S. ANANTHA AND COMPANY

2 SV COMPLEX, II FLOOR, 55, KR ROAD, BASAVANAGUDI, BENGALURU. …RESPONDENT

(BY SRI T. SURYANARAYANA RAO, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.07.2010 PASSED IN ITA NO.364/BANG/2007, FOR THE ASSESSMENT YEAR 2003-2004, PRAYING THAT THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.364/BANG/2007 DATED 23.07.2010 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTL., TAXN.,), CIRCLE-19(1), BENGALURU, IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THIS INCOME TAX APPEAL 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

3 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 appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

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