PR COMMISSIONER OF vs. SHRI KEMPANNA

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12TH DAY OF AUGUST, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

ITA NO.160/2019

BETWEEN:

1 . PR. COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX, KORAMANGALA, BANGALORE

2 . THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1), BANGALORE.

…APPELLANTS (BY SRI. SANMATHI E.I., ADVOCATE)

AND:

SHRI KEMPANNA (HUF-DISRUPTED), #32, BYRASANDRA VILALGE C,.V. RAMAN NAGAR, BANGALORE 560 093 PAN: AAKHKJ0290G … RESPONDENT

(BY SRI. SHANKAR, ADV. FOR SRI.V.CHANDRASHEKAR, ADV. FOR LR OF DECEASED RESPONDENT (PHYSICAL) SRI.M.LAVA AND S.ANNAMALAI, ADV. FOR LR'S OF DECEASED RESPONDENT)

THIS APPEAL IS FILED UNDER 260-A OF INCOME TAX ACT 1961, PRAYING TO ARISING OUT OF ORDER DATED 28.09.2018 PASSED IN ITA NO.278/BANG/2016, FOR THE ASSESSMENT YEAR 2006-2007 AND ETC.

THIS APPEAL COMING ON FOR FURTHER ORDERS THIS DAY, SATISH CHANDRA SHARMA, J., DELIVERED THE FOLLOWING:

ORDER

In the present case, the tax effect involved is less than rupees one crore and therefore, in the light of the circular No.17/2019 issued on 08.08.2019 by the Government of India, Ministry of Finance, Department of Revenue, the appeal stands dismissed as the amount involved is less than the monetary limit fixed by the aforesaid circular.

SD/- JUDGE

SD/- JUDGE Cs/-