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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 18TH DAY OF MARCH 2013
PRESENT
THE HON’BLE MR. JUSTICE N.KUMAR AND THE HON’BLE MR. JUSTICE B.MANOHAR
I.T.A. NO.348/2012
BETWEEN :
Commissioner of Income Tax-III,
Central Revenue Buildings,
Queens Road, Bangalore-560 001.
The Additional Commissioner
Of Income Tax, Range-1,
Opp.Sterling Talkies,
Vishweshwaranagar, Mysore – 570 008. ...APPELLANTS
(BY Sri. E.I.Sanmathi, Adv.)
AND :
M/s.Skill Tech Engineers & Contractors Pvt. Ltd., No./218/k-30, N.S.Road, Mysore – 570 024. …RESPONDENT
. . . .
This I.T.A. is filed under Section 260A of the Income Tax Act, 1961 praying to (i) formulate the substantial question of law stated therein, (ii) set-aside the appellate order passed dated 16,.05.2012 passed in ITA No.106/Bang/2011 by the Income Tax Appellate Tribunal, `B’ Bench, Bangalore as sought for in this appeal.
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This I.T.A. coming on for orders, this day, N.Kumar J., delivered the following:
JUDGMENT
This appeal is preferred by the Revenue against the order of the Tribunal where additions made on account of the disallowance under Section 40a(ia) on the amounts paid by the assessee are deleted.
The net tax-effect is Rs.9,46,864/-. This appeal is presented on 06.11.2012. In view of instruction No.3 of 2011 as the net tax-effect is less than Rs.10 lakhs, this appeal is not maintainable. However, the learned counsel appearing for the appellant submits that it is recurring in nature and therefore, the said instruction, has no application.
It is well settled that in income-tax jurisprudence the Doctrine of res judicata does not apply as every year assessment is a fresh case. Therefore, if it is recurring in nature, in the coming year, if the tax is less than Rs.10 lakhs, the authorities
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can recover the same. The dismissal of the appeal will not come in the way of the authorities for collecting tax.
Appeal stands dismissed.
Sd/- JUDGE
Sd/- JUDGE
SPS