Loading judgment…
No AI summary yet for this case.
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.128 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.401/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.401/BANG/2011 DATED 26.10.2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE-1(1), BENGALURU.
*****
THIS INCOME TAX APPEAL COMING ON FOR 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.
3 2. In view of the submission made, the appeal is dismissed as such.
Sd/-
Sd/- JUDGE
JUDGE
*bgn/-