THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S CHITRADURGA DISTRICT

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ITA/154/2018HC KarnatakaKAHC01051051201809 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as not maintainable. This was based on the submission made by the appellants regarding monetary limits and a circular issued by the Central Board of Direct Taxes.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an ITAT order. The appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court, considering the monetary limits and departmental circulars.

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 09TH DAY OF NOVEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE A.S.BELLUNKE

INCOME TAX APPEAL NO.154 OF 2018

BETWEEN:

1.

THE PRINCIPAL COMMISSIONER OF INCOME TAX ”2ND FLOOR, SHREE TOWERS” NO 565/A, A1 OPPOSITE TO DRR HOSTEL HADADI ROAD DAVANAGERE- 577 004.

2.

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 1 2ND FLOOR, SHREE TOWERS NO 565/A, A1 OPPOSITE TO DRR HOSTEL HADADI ROAD, DAVANAGERE- 577 004. ... APPELLANTS

(BY SRI: ARAVIND K V, ADVOCATE)

AND:

M/S CHITRADURGA DISTRICT CO-OPERATIVE CENTRAL BANK LIMITED

2 CDCC BANK BUILDING CHITRADURGA – 577 501 PAN: AAALC 0069M. ... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 28.09.2017, PASSED IN ITA NO. 1522/BANG/2016, 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 INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 1522/BANG/2016 DATED 28.09.2017 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, DAVANAGERE 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 ADMISSION 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

3 11.07.2018 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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