THE COMMISSIONER OF INCOME TAX vs. SHRI N PRASHANTH

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 18TH DAY OF DECEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

INCOME TAX APPEAL NO.817 OF 2008

BETWEEN:

...APPELLANTS

(BY SRI K. V. ARAVIND, ADVOCATE)

AND:

SHRI N. PRASHANTH NO.22/2, OPP. BUGAL ROCK, POLICE STATION ROAD, BASAVANAGUDI, BENGALURU.

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME-TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH, IN INCOME TAX APPEAL NO.753/BANG/2007 DATED 11.03.2008 AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), BENGALURU AND ETC.

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THIS INCOME TAX APPEAL COMING ON FOR ORDERS 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 and also in terms of Circular No.3 of 2018, dated 11.07.2018, passed by Director (ITJ), Central Board of Direct Taxes, New Delhi.

Sd/-

Sd/- JUDGE

JUDGE