By Sri. K v. Aravind, Advocate
High Court
07 Nov 2019 In favour of: Unclear
Forum / Bench
High Court · karnataka_bng_old
Parties
By Sri. K v. Aravind, Advocate
Date of order
07 Nov 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In By Sri. K v. Aravind, Advocate, the High Court (2019) dismissed the appeal.
Decision: In view of the submission made, the appeals are dismissed as such.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ON THE 7 DAY OF NOVEMBER 2019
BEFORE
THE HON'BLE MR. JUSTICE RAVI MALIMATH
AND
THE HON'BLE MR. JUSTICE ASHOK S. KINAGI
INCOME TAX APPEAL NO.452 OF 2010
CONNECTED WITH
INCOME TAX APPEAL NO.451 OF 2010
BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX C. R. BUILDING, QUEENS ROAD, BENGALURU C. R. BUILDING, QUEENS ROAD, BENGALURU
2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE – 2(3) C.R.BUILDING, QUEENS ROAD, BENGALURU CENTRAL CIRCLE – 2(3) C.R.BUILDING, QUEENS ROAD, BENGALURU
...COMMON APPELLANTS
(BY SRI. K. V. ARAVIND, ADVOCATE)
AND
SRI. JAIKISHAN VIRWANI 101, EMBASSY CHAMBERS
No.5, VITTAL MALLYA ROAD BENGALURU
…RESPONDENT IN ITA No.452 of 2010
M/S. EMBASSY CLASSIC P. LTD. 101, EMBASSY CHAMBERS No.5, VITTAL MALLYA ROAD BENGALURU
…RESPONDENT IN ITA No.451 of 2010
(BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. M. LAVA, ADVOCATE)
INCOME TAX APPEAL No.452 OF 2010 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED IN ITA No.976/BANG/2009 DATED 22.07.2010 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(3), BANGALORE; AND ETC.
INCOME TAX APPEAL No.451 OF 2010 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED IN ITA No.811/BANG/2009 DATED 22.07.2010 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(3), BANGALORE; AND ETC.
THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT
The learned counsel for the appellants submit
that the appeals are not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by the Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeals are dismissed as such.
Sd/- Sd/-
JUDGE
JUDGE
RD
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