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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF AUGUST 2020
PRESENT
THE HON’BLE MR. JUSTICE ALOK ARADHE
AND
THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD
I.T.A. NO.552 OF 2013
BETWEEN:
THE COMMISSIONER OF INCOME-TAX
PARK VIEW BUILDING
NO.284/1, 4TH MAIN
PJ EXTENSION
DAVANAGERE – 577 002
THE ASST. COMMISSIONER OF INCOME-TAX
CIRCLE-1, NO.70, 100 FEET ROAD GOPALAGOWDA EXTENSION SHIMOGA – 577 201 ... APPELLANTS (BY Mr. M. DILIP, A/W Mr. K.V. ARAVIND, ADVS.)
AND:
SMT.K.JAYALAKSHMI PROPRX. SRI KRISHNA TRANSPORT & SNEHA ENTERPRISES SAVARKAR NAGAR, BH ROAD SHIMOGA
… RESPONDENT
(BY SMT.PRATIBHA R., ADV. FOR MR.S.PARTHASARATHI, ADV.) - - -
THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 13.06.2013 PASSED IN ITA NO.1035/BANG/2012, FOR THE ASSESSMENT YEAR 2008-09, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN
ITA NO.1035/BANG/2012 DATED 13.06.2013 AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1,SHIMOGA.
THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Mr.K.V.Aravind, learned counsel along with Mr.M.Dilip, learned counsel for the revenue. Smt.Prathiba R., learned counsel for Mr.S.Parthasarathi, learned counsel for the assessee.
Learned counsel for the respondent submits that the tax effect in this appeal is less than `1 Crore and therefore, the appeal may not be maintainable in view of the Circular No.17/2019 dated 08.08.2019.
In view of the aforesaid submission, learned counsel for the appellants submits that he be granted liberty to revive the appeal in case the tax effect is more than `1 Crore.
In view of the aforesaid submissions, the appeal is disposed of with liberty to the appellants to revive this appeal in case the tax effect is more than `1 Crore.
Sd/- JUDGE
Sd/- JUDGE