THE COMMISSIONER OF INCOME-TAX vs. M/S KPTCL

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ITA/589/2018HC KarnatakaKAHC01047618201831 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as not maintainable. This was based on the submission made by the appellants' counsel regarding the monetary limits prescribed by a Circular.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for the Assessment Year 2013-2014.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court due to the monetary limits stipulated in a CBDT Circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 31ST DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

INCOME TAX APPEAL NO.589 OF 2018

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095.

2.

THE INCOME-TAX OFFICER (OSD) (TDS) LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. ...APPELLANTS

(BY SRI: DILIP, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE)

AND: M/S. KPTCL EXECUTIVE ENGINEER (ELE) MAJOR WORKS DIVISION PRASARANA BHAVAN

2 OPPOSITE: GOPAL CEMENT FACTORY NEAR BUDDHA VIHAR GATE SEDAM ROAD KALABURAGI-585 222. …RESPONDENT

(BY SRI: SHARATH, ADVOCATE FOR SRI: CHYTHANYA K.K., ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.05.2018 PASSED IN ITA NO.2247/BANG/2017, FOR THE ASSESSMENT YEAR 2013- 2014, VIDE ANNEXURE-C, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.2247/BANG/2017 DATED 02.05.2018, AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER (OSD) (TDS), LTU, BENGALURU, VIDE ANNEXURE-C AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON’BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

*****

THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

3 JUDGMENT

The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/-

Sd/- JUDGE

JUDGE

*bgn/-

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