THE DIRECTOR OF INCOME TAX vs. THE EXECUTIVE ENGINEER

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ITA/160/2011HC KarnatakaKAHC01044761201131 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 a submission by the appellants' counsel regarding the monetary limits prescribed by a CBDT circular.

What were the facts?

The Director of Income Tax and the Income-Tax Officer filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court due to the monetary limits stipulated by 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.160 OF 2011

BETWEEN:

1 . THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU

2 . THE INCOME-TAX OFFICER INTERNATIONAL TAXATION WARD-1(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU ... APPELLANTS

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

AND:

THE EXECUTIVE ENGINEER NO.1, CAUVERY DIVISION

2 M/S BENGALURU WATER SUPPLY AND SEWERAGE BOARD NO.720, 46TH CROSS 8TH BLOCK, JAYANAGAR BENGALURU- 560 070 ... RESPONDENT

(BY SRI: B.S.BALACHANDRAN, ADVOCATE FOR

SRI: P.DINESH, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 04.01.2011, PASSED IN ITA NO.1064/BANG/2008, FOR THE ASSESSMENT YEAR 2004- 2005, PRAYING THIS HON'BLE COURT TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1064/BANG/2008 DATED 04.01.2011 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-1(1), BENGALURU, IN THE INTEREST OF JUSTICE AND EQUITY.

*****

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

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

3 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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