PRINCIPAL COMMISSIONER OF vs. M/S NETSCOUT SYSTEMS SOFTWARE

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ITA/491/2018HC KarnatakaKAHC01050628201805 November 2018Bench: RAVI MALIMATH,BELLUNKE A.S3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission by the Revenue's counsel that the appeal was not maintainable due to monetary limits and a CBDT circular. Consequently, the Court dismissed the appeal.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for Assessment Year 2005-06.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on monetary limits and CBDT guidelines.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 05TH 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.491 OF 2018

BETWEEN:

1.

PRINCIPAL COMMISSIONER OF INCOME TAX-5

BMTC COMPLEX

KORMANGALA

BENGALURU.

2.

THE DEPUTY COMMISSIONER OF INCOME-TAX

CIRCLE-12(2)

BMTC COMPLEX

KORMANGALA

BENGALURU.

… APPELLANTS (BY SRI.JEEVAN J.NEERALGI, ADVOCATE)

AND:

M/S.NETSCOUT SYSTEMS SOFTWARE INDIA PRIVATE LIMITED (EARLIER KNOWN AS NETWORK GENERAL SOFTWARE INDIA PRIVATE LIMITED)

EMBASSY ICON, GROUND FLOOR NO.3, INFANTRY ROAD BENGALURU – 560 001 PAN: AAICS0944E

…RESPONDENT

THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 28.02.2018 PASSED IN C.O.NO.30/BANG/2012 IN IT(TP)A NO.1212/BANG/2011 FOR THE ASSESSMENT YEAR 2005-06, PRAYING 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 28.02.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BENGALURU AS SOUGHT FOR, IN THE RESPONDENT- ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN C.O.NO.30/BANG/2012 IN IT(TP)A NO.1212/BANG/ 2011 FOR ASSESSMENT YEAR, 2005-06 AND GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. *****

THIS APPEAL COMING ON FOR ORDERS, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:

JUDGMENT

The learned counsel for the appellants submits 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 Direct Taxes, New Delhi.

2.

In view of the submission made, the appeal is dismissed as such.

Sd/- Sd/-

JUDGE JUDGE

Prs*

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