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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH 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.334 OF 2013
BETWEEN:
THE COMMISSIONER OF INCOME-TAX
C.R. BUILDING, QUEENS ROAD
BANGALORE.
THE DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE-11(2), RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.)
AND:
M/S. BANGALORE ELECTRICITY SUPPLY CO. LTD., CORPORATE OFFICES, 4TH FLOOR K.R. CIRCLE, BANGALORE-560001. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.) - - -
THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 08-03-2013 PASSED IN ITA NO.793/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 ORDER OF THE ITAT, BANGALORE IN ITA NO.793/BANG/2012 DATED 08- 03-2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2), BANGALORE.
THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:
JUDGMENT
Mr.K.V.Aravind, learned counsel for the revenue. Mr.A.Shankar, learned Senior counsel along with Mr.M.Lava, learned counsel for the respondent.
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 fairly submitted that the tax effect is less than `1 Crore and in view of the aforesaid circular, the appeal may not be maintainable.
In view of the aforesaid submissions, the appeal is dismissed.
Sd/- JUDGE
Sd/- JUDGE