THE COMMISSIONER OF INCOME TAX vs. SRI P B RAMAMURTHY

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

Dated this the 26th day of November 2013 PRESENT

THE HON’BLE MR. JUSTICE N KUMAR

AND

THE HON’BLE MRS. JUSTICE RATHNAKALA

ITA Nos. 509, 510 and 511 of 2007

In ITA No.509 of 2007 BETWEEN:

Income Tax

C.R. Building

Queens Road

Bangalore

Central Circle – 1(3)

C.R. Building

Queens Road

Bangalore

…Appellants

(By Sri K.V. Aravind & Sri B. Pramod, Advocates)

2 AND:

Sri P.B. Ramamurthy No.C.20, 1st Cross, 8th Main Vasantha Nagar Bangalore

…Respondent

(By Sri A. Shankar & Sri M. Lava, Advocates)

This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1246/Bang/2005 for the Assessment year 1999-2000 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1246/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore.

In ITA No.510 of 2007 BETWEEN:

Income Tax

C.R. Building

Queens Road

Bangalore

Central Circle – 1(3)

Bangalore

…Appellants

(By Sri E.I. Sanmathi, Advocate)

3 AND:

Sri P.B. Srinivas F-61, 7th Cross, 1st Main Gayathri Nagar Bangalore

…Respondent

(By Sri A. Shankar & Sri M. Lava, Advocates)

This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1250/Bang/2005 for the Assessment year 2000-2002 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1250/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore.

In ITA No.511 of 2007 BETWEEN:

Income Tax

C.R. Building

Queens Road

Bangalore

Central Circle – 1(3)

C.R. Building

Queens Road

Bangalore

…Appellants

(By Sri K.V. Aravind & Sri B. Pramod, Advocates)

4 AND:

Sri P.B. Ramamurthy No.C.20, 1st Cross, 8th Main Vasantha Nagar Bangalore

…Respondent

(By Sri A. Shankar & Sri M. Lava, Advocates)

This ITA filed U/s. 260A of I.T. Act, 1961 arising out of order dated 30-11-2006 passed in ITA No.1247/Bang/2005 for the Assessment year 2000-2001 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.1247/Bang/2005 dated 30-11-2006 confirming the order of the Appellate Commissioner and confirm and order passed by the Deputy Commissioner of Income Tax, Circle 1(3), Bangalore.

These ITAs coming on for hearing this day, N. KUMAR J., delivered the following:

J U D G M E N T

In all these three appeals, the net tax effect is Rs.60,600-00, Rs.1000-00, and Rs.49,546-00 respectively, which is less than Rs.4 lakhs.

As provided in circular No.2/05 dated 24.10.2005, as the net tax effect is less than Rs.4,00,000-00, these three appeals are not maintainable. In view of the

5 same these three appeals are dismissed on this short ground, without going into the merits of the appeals.

Sd/- JUDGE

Sd/- JUDGE

ksp/-