THE DIRECTOR INCOME TAX vs. CRANES SOFTWARE INTERNATIONAL LTD

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ITA/129/2013HC KarnatakaKAHC01016944201331 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 regarding monetary limits prescribed by a Circular of the Central Board of Direct Taxes.

What were the facts?

The Income Tax Department filed an 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. The assessment year in question was 2006-2007.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court due to monetary limits stipulated by a CBDT 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.129 OF 2013

BETWEEN:

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

2 . THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE-1(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU ... APPELLANTS

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

AND:

CRANES SOFTWARE INTERNATIONAL LTD NO.29, 7TH CROSS

2 14TH MAIN, VASANTH NAGARA BENGALURU-560 052. ... 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 26.10.2012, PASSED IN ITA NO.402/BANG/2011, FOR THE ASSESSMENT YEAR 2006- 2007, PRAYING THIS HON'BLE COURT TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.402/BANG/2011 DATED 26.10.2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), BENGALURU.

*****

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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