THE COMMISSIONER OF INCOME TAX vs. THE SECRETARY

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND DAY OF NOVEMBER 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE ARAVIND KUMAR ITA NO.371/2011 C/W ITA NOS.372/2011 & 170/2012 C/W ITA NO.373/2011

IN ITA NO.371/2011: BETWEEN:

1.THE COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING, P J EXTENSION, DAVANAGERE.

2.THE INCOME-TAX OFFICER WARD-1, BETAGERI BUILDING HIGH SCHOOL ROAD HAVERI-581 110. ... APPELLANTS (BY SRI DILIP FOR SRI K.V. ARAVIND, ADVOCATES)

2 AND:

THE SECRETARY AGRICULTURAL PRODUCE MARKETING COMMITTEE, APMC YARD BYADGI. ... RESPONDENT (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE)

THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-05-2011 PASSED IN ITA NO.491/BANG/2010, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.491/BANG/2010 DATED 31-05-2011 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, HAVERI, BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

ITA NO.372/2011 & ITA NO.170/2012: BETWEEN:

1.THE COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING, P J EXTENSION, DAVANAGERE

2.THE INCOME-TAX OFFICER WARD-1, BETAGERI BUILDING

3 HIGH SCHOOL ROAD HAVERI-581 110. ... APPELLANTS (BY SRI DILIP FOR SRI K V ARAVIND, ADVOCATES)

AND:

THE SECRETARY AGRICULTURAL PRODUCE MARKETING COMMITTEE, APMC YARD BYADGI. ... RESPONDENT (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE)

THESE ITA’S ARE FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-05-2011 PASSED IN ITA NO.492/BANG/2010, FOR THE ASSESSMENT YEAR 2005-2006, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.492/BANG/2010 DATED 31-05-2011 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, HAVERI, BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

ITA NO.373/2011: BETWEEN:

1.THE COMMISSIONER OF INCOME-TAX PARK VIEW BUILDING, P J EXTENSION, DAVANAGERE

4 2.THE INCOME-TAX OFFICER WARD-1, BETAGERI BUILDING HIGH SCHOOL ROAD HAVERI-581 110. ... APPELLANTS (BY SRI DILIP FOR SRI K.V. ARAVIND, ADVOCATES)

AND:

THE SECRETARY AGRICULTURAL PRODUCE MARKETING COMMITTEE, APMC YARD BYADGI. ... RESPONDENT (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE)

THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 31-05-2011 PASSED IN ITA NO.493/BANG/2010, FOR THE ASSESSMENT YEAR 2006-07, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.493/BANG/2010 DATED 31.05.2011 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, HAVERI, BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY.

THESE APPEALS COMING ON FOR HEARING THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

5 ORDER

When we have taken up the matter for hearing, Mr.Dilip for Mr.K.V.Aravind, learned Counsel for the appellants-Revenue states that as the subject involved in the appeal of taxable liability is less than Rs.20,00,000/-, as per the Circular dated 10.12.2015 issued by the Central Board of Direct Taxes (hereinafter referred to as ‘the Board’ for short), he does not press the present appeals. 2. Hence, all the appeals are disposed of as not pressed in view of the Circular dated 10.12.2015 of the Board. 3. All appeals shall stand disposed of accordingly.

Sd/- JUDGE

Sd/- JUDGE JT/-