VOLVO INDIA PRIVATE LIMITED vs. NILL

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 29TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.130 OF 2015 CONNECTED WITH INCOME TAX APPEAL NO.131 OF 2015

BETWEEN:

(BY SRI K.V. ARAVIND, ADVOCATE)

AND:

M/S. RESIL CHEMICALS PVT. LTD. UNIT NO.30, BCIE, OLD MADRAS ROAD, BANGALORE. ... RESPONDENT(COMMON)

(BY SRI CHYTHANYA K.K., ADVOCATE)

THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 31-10-2014 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BANGALORE, IN I.T.A. NO.514/BANG/2013 FOR THE ASSESSMENT YEAR 2009-10 AND IN I.T.A. NO.1578/BANG/2013 FOR THE ASSESSMENT YEAR 2010-11 RESPECTIVELY.

THESE INCOME TAX APPEALS COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

The learned counsel for the appellants submits that these appeals are not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018, dated 11-7-2018, passed by the Director (ITJ), Central Board of Direct Taxes, New Delhi.

In view of the submission made, the appeals are dismissed as such.

SD/-

SD/- JUDGE

JUDGE

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