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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 28TH DAY OF NOVEMBER, 2018
BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR. JUSTICE K. NATARAJAN
INCOME TAX APPEAL No.462 of 2010
BETWEEN
THE COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BANGALORE.
THE DY. COMMISSIONER OF INCOME-TAX, LTU, JSS TOWERS, BSK III STAGE, BANGALORE. ... APPELLANTS (BY SRI K V ARAVIND, ADVOCATE)
AND
M/S. HEWLETT PACKARD INDIA SALES P. LTD., No.24, SALARPURIA ARENA, HOSUR MAIN ROAD, ADUGODI, BANGALORE - 560 030.
... RESPONDENT (BY SRI T SURYANARAYANA, ADVOCATE)
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 16.08.2010 PASSED IN ITA No.43/BANG/2010, FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.43/BANG/2010 DATED 16.08.2010 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE.
THIS INCOME TAX APPEAL COMING ON FOR HEARING THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:
J U D G M E N T
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.
In view of the submission made, the appeal is dismissed as such.
SD/-
SD/- JUDGE
JUDGE