THE COMMISSIONER OF INCOME TAX vs. SHYAM SUNDER R BATHIJA

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 18TH DAY OF DECEMBER, 2018

BEFORE

THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON’BLE MR.JUSTICE K.NATARAJAN

WEALTH TAX APPEAL NO.85 OF 2006

BETWEEN:

(BY SRI K. V. ARAVIND, ADVOCATE)

AND:

SHRI SHYAM SUNDER R. BATHIJA BENGALURU. ... RESPONDENT

THIS WEALTH TAX APPEAL IS FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT

2 OF ORDER DATED 21.04.2006 PASSED IN WTA NO. 81/BANG/2005, PRAYING TO

FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL BENGALURU BENCH, IN WTA NO. 81/BANG/2005 DATED: 21.04.2006 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF WEALTH TAX, CIRCLE-5(1),BENGALURU AND TO PASS SUCH OTHER SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

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THIS WEALTH TAX APPEAL COMING ON FOR ORDERS 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 and also in terms of Circular No.3 of 2018, dated

3 11.07.2018, passed by Director (ITJ), Central Board of Direct Taxes, New Delhi.

Sd/-

Sd/- JUDGE

JUDGE