THE COMMISSIONER OF INCOME-TAX vs. M/S BOSCH LTD

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ITA/267/2014HC KarnatakaKAHC01023990201431 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 was dismissed as not maintainable.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax and Deputy Commissioner of Income-Tax against an order of the ITAT. The appellants' counsel submitted that the appeal was not maintainable due to monetary limits.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court in light of the monetary limits prescribed 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.267 OF 2014

BETWEEN:

1.

THE COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BENGALURU. ...APPELLANTS

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

AND: M/S. BOSCH LIMITED HOSUR ROAD, ADUGODI BENGALURU-560 030. …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 22.01.2014 PASSED IN ITA NO.1029/BANG/2011, FOR THE ASSESSMENT YEAR 2009- 2010, 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 ITAT, BENGALURU IN ITA NO.1029/BANG/2011 DATED 22.01.2014 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX- LTU, BENGALURU.

*****

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 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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