THE COMMISSIONER OF INCOME-TAX vs. M/S MINDTREE LTD

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 18TH DAY OF OCTOBER, 2019

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR. JUSTICE ASHOK S. KINAGI

WEALTH TAX APPEAL NO.14 OF 2017

BETWEEN:

(BY SRI E.I. SANMATHI, ADVOCATE)

AND: SRI M.R. ANANDRAM (INDL) GOKULA HOUSE, GOKULA, MATHIKERE, BENGALURU-560 054. …RESPONDENT

(BY SRI A. SHANKAR, SENIOR COUNSEL FOR SRI M. LAVA, ADVOCATE)

THIS WEALTH TAX APPEAL IS FILED UNDER SECTION 27-A OF THE WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 17.06.2016 PASSED IN M.P. NO.62/BANG/2016 IN WTA NO.15/BANG/2014, FOR THE ASSESSMENT YEAR 2006-2007, PRAYING THIS COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMS FIT AND SET ASIDE THE ORDER DATED 17.06.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU IN M.P. NO.62/BANG/2016 IN WTA NO.15/BANG/2014, FOR THE ASSESSMENT YEAR 2006-2007, AS SOUGHT FOR IN THIS APPEAL. *****

THIS WEALTH 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 in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi and also in terms of the Circular No.5 of 2019 dated 05.02.2019

3 passed by the Deputy Commissioner of Income Tax(OSD)- (ITJ), Central Board Direct Taxes.

Sd/-

Sd/- JUDGE

JUDGE

Rsk/-