THE COMMISSIONER OF INCOME TAX vs SHRI B Y VIJAYENDRA

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 2ND DAY OF JUNE, 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.156/2015

BETWEEN:

THE COMMISSIONER OF INCOME TAX, DAVANAGERE. ... APPELLANT

(By SRI. JEEVAN J. NEERALGI, ADV. AND SRI. E. I. SANMATHI, ADV.)

AND:

SHRI. B. Y. VIJAYENDRA, NO. 381, DAVALAGIRI II MAIN, 6TH CROSS, RMV EXTENSION, 80 FEET ROAD, BANGALORE - 560 094. ... RESPONDENT

(By SRI. A. SHANKAR & SRI. M. LAVA, ADVOCATES)

2 THIS ITA IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED:28/11/2014 PASSED IN ITA NO.363/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09.

THIS ITA COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

J U D G M E N T

The appellant/Revenue has preferred the present appeal on the substantial questions of law mentioned in the memorandum of appeal.

However, when we have taken up the matter Sri. Jeevan J. Neeralgi, learned counsel appearing for Sri. E.I. Sanmathi, learned counsel for the appellant states that in view of the Circular dated 10.12.2015 issued by Government of India, as the tax effect is less than Rs.20,00,000/-, the present appeal does not deserves to be pressed.

Hence, the appeal stands disposed of accordingly.

SD/- JUDGE

PMR/-

THE COMMISSIONER OF INCOME TAX vs. SHRI B Y VIJAYENDRA