THE DIRECTOR INCOME TAX vs. CRANES SOFTWARE INTERNATIONAL LTD

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ITA/126/2013HC KarnatakaKAHC01018799201331 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the submission regarding the monetary limits. Consequently, the appeal filed by the Revenue was dismissed on the grounds of maintainability.

What were the facts?

The Revenue filed an appeal before the High Court against an ITAT order. The Revenue's counsel submitted that the appeal was not maintainable due to monetary limits prescribed by a CBDT circular.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court in light of the monetary limits stipulated by the CBDT.

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.126 OF 2013

BETWEEN:

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

2 . THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE-1(1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU ... APPELLANTS

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

AND:

CRANES SOFTWARE INTERNATIONAL LTD NO.29, 7TH CROSS

2 14TH MAIN, VASANTH NAGARA BENGALURU-560 052. ... RESPONDENT

(BY SRI: A.SHANKAR, SENIOR COUNSEL FOR SRI: M.LAVA, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 26.10.2012, PASSED IN ITA NO.399/BANG/2011, FOR THE ASSESSMENT YEAR 2005- 2006, PRAYING THIS HON'BLE COURT TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.399/BANG/2011 DATED 26.10.2012 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY DIRECTOR OF INCOME TAX, CIRCLE-1(1), BENGALURU.

*****

THIS INCOME TAX APPEAL COMING ON FOR HEARING 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 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.

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

Sd/-

Sd/- JUDGE

JUDGE

*bgn/-

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