The Commissioner of Income Tax IV vs. M/s Patny Systems Limited

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21st DAY OF MARCH, 2017

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL

AND

THE HON’BLE MR.JUSTICE N.K.SUDHINDRARAO

I.T.A. NO.565/2016

BETWEEN :

… Appellants

(By Sri Dilip, Adv., for Sri K.V. Aravind, Adv.)

AND :

M/s. International Stoners India Pvt. Ltd., No.55/12, Alankar Apartments Flat No.1, 39th Cross, 14th Main, Jayanagar 4th T Block Bengaluru-560 041. PAN: AABCI 1821R

… Respondent

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This ITA is filed under Section 260-A of Income Tax Act, 1961, arising out of order dated 20.01.2016 passed in ITA No.1475/Bang/2014, for the Assessment year 2011-2012, praying to formulate the substantial questions of law stated in the appeal and allow the appeal and set aside the orders passed by the ITAT, Bengaluru in ITA No.1475/Bang/2014 dated 20.1.2016 and confirm the order of the Appellate Commissioner confirming the order passed by the Deputy Commissioner of Income Tax, Circle-11(4), Bengaluru.

This ITA coming on for orders this day the Court made the following:-

J U D G M E N T

The tax effect as per the memorandum of appeal is Rs.18,01,269/- which is less than Rs.20,00,000/-.

Hence, as per the Circular No.21/2015, dated 10.12.2015, the appeal will not be maintainable. Hence, the appeal is disposed of.

Sd/- JUDGE

Sd/- JUDGE

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