PR COMMISSIONER OF INCOME TAX6 vs. SHRI S K SRINIVASA

ITA.No.611/2017 c/w ITA No.612/2017

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27TH DAY OF SEPTEMBER, 2018

PRESENT

HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND HON’BLE MR.JUSTICE S.G.PANDIT

ITA NO. 611 OF 2017 c/w ITA NO. 612 of 2017

IN ITA NO. 611 OF 2017:-

BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE )

AND:

SHRI. S.K.SRINIVASA NO.479, 6TH CROSS, 6TH MAIN VIJAYANAGAR, 1ST STAGE MYSORE PAN: AHQPS3208P.

… RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 07.02.2017 PASSED IN ITA NO.1118/BANG/2013 (ANNEXURE-A), FOR ASSESSMENT YEAR 2006-2007, PRAYING THIS HON’BLE

ITA.No.611/2017 c/w ITA No.612/2017

- 2 - COURT 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: 07.02.2017 VIDE ANNEXURE-A, PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA No.1118/BANG/2013 FOR A.Y.2006-2007 & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

IN ITA NO. 612 of 2017:-

BETWEEN:

... APPELLANTS

(BY SRI. E.I.SANMATHI, ADVOCATE

AND:

SHRI. S.K.SRINIVASA NO.479, 6TH CROSS, 6TH MAIN VIJAYANAGAR, 1ST STAGE MYSORE PAN: AHQPS3208P.

… RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 07.02.2017 PASSED IN ITA NO.1119/BANG/2013 (ANNEXURE-A), FOR ASSESSMENT YEAR 2007-2008, PRAYING THIS HON’BLE COURT 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:07.02.2017, VIDE ANNEXURE-A, PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, BANGALORE, AS SOUGHT FOR, IN

ITA.No.611/2017 c/w ITA No.612/2017

- 3 - THE RESPONDENT-ASSESSEE’S CASE, IN APPEAL PROCEEDINGS IN ITA No.1119/BANG/2013 FOR A.Y.2007-2008 & GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

THESE ITAs COMING ON FOR ORDERS THIS DAY, CHIEF JUSTICE MADE THE FOLLOWING:

ORDER Learned counsel for the appellants submits that in view of the Circular No.3/2018 dated 11.07.2018 on the monetary limit for filing of the appeal by the Income Tax Department before the Income-Tax Appellate Tribunal, this Court as also the Hon’ble Supreme Court, these appeals are not maintainable and seeks permission to withdraw.

Permission granted. The appeals are dismissed as withdrawn.

Sd/- CHIEF JUSTICE

Sd/- JUDGE

mpk/-* CT:SK