PR COMMISSIONER OF INCOME TAX vs. KARNATAKA STATE TOURISM

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.420 OF 2017

BETWEEN:

(BY SRI: E.I. SANMATHI, ADVOCATE)

AND: KARNATAKA STATE TOURISM DEVELOPMENT CORPORATION LIMITED NO.49, 2ND FLOOR, WEST AVENUE KHANIJA BHAVAN RACE COURSE ROAD BENGALURU-560 001. …RESPONDENT

(BY MISS: MANASA ANANTHAN, ADVOCATE FOR SRI: T. SURYANARAYANA, ADVOCATE)

2 THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 25.01.2017 PASSED IN ITA NO.1070/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 2012, PRAYING THIS HON'BLE COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 25.01.2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.1070/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 2012 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

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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.

Sd/-

Sd/- JUDGE

JUDGE

*bgn/-