THE COMMISSIONER OF INCOME-TAX LTU vs. M/S. KARNATAKA POWER TRANSMISSION CORPORATION LTD

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ITA/624/2018HC KarnatakaKAHC01053525201831 October 2019Bench: RAVI MALIMATH,ASHOK S.KINAGI3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. This was based on the submission by the Revenue's counsel that the appeal was not maintainable due to monetary limits prescribed by a CBDT Circular.

What were the facts?

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

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.624 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) TL AND SSM DIVISION KPTCL

2 OPPOSITE: ROHIT LODGE LINGASUGUR-584 122. …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.2282/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.2282/BANG/2017 DATED 02.05.2018, VIDE ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER (OSD) (TDS), LTU, BENGALURU 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:

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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