PR.COMMISSIONER OF INCOME TAX-6 vs. SRI. H.S. ABDUL HAFEEZ SAYEED

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH 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.509 OF 2017 BETWEEN:

... APPELLANTS

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

AND:

SRI. H.S. ABDUL HAFEEZ SAYEED PROP: M/S. ORIENTAL GRANITES, NO.6410, A-1-HABEEB, SHANKARMUTT ROAD HASSAN

... RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 13.01.2017 PASSED IN ITA NO.45/BANG/2014, FOR THE ASSESSMENT YEAR 2010-11, PRAYING TO [1] 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: 13.01.2017 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, AS SOUGHT, FOR IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA NO.45/BANG/2014 FOR A.Y. 2010-11 & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

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

J U D G M E N T

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.

Sd/-

Sd/-

JUDGE

JUDGE

AN/-