Commissioner of Income Tax, vs. M/s. Southern Packaging Industrial Development Area,

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:

(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:

(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.

Sd/-

Sd/- JUDGE

JUDGE