By Sri K v. Aravind, Advocate

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE O/ DAY OF JANUARY, 2019. BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND| THE HON’ BLE MR.JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.376 OF 200/ BEI|WEEN 1.COMMISSIONER OF INCOME TAX)MANGALURU.MANGALURU. 2.INCOME TAX OFFICER| WARD-2(3)_ MANGALURU.. ...APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND= MRS. MEHZABEEN.DOOR NO.8-10-571 (13)KARBALA ROAD, KUDROLI|MANGALURU., ... RESPONDENT THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF ORDER DATED 09.11.2006 PASSED IN INCOME TAX.APPEAL|NO.1198/BANG/ 2005-2006,FOR.THE|ASSESSMENT YEAR 1996-1997, PRAYING TO FORMULATE|THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE;|ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED|BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURUBENCH B’ IN INCOME TAX APPEAL NO.1198/BANG/2005-|2006 DATED 09.11.2006 AND CONFIRM THE ASSESSMENT.ORDER PASSED BY THE ASSESSING OFFICER AND T0OPASS SUCH OTHER SUITABLE ORDERS AS THIS HON BLE.COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES|OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. OK OOK THIS INCOME JAK APPEAL COMING ON FOR|ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE|FOLLOWING: JUDGMENT The learned counsel for the appellants submit thatthe appeal is not maintainable in view of the monetary|limits and also in terms of Circular No.3 of 2018 dated. 11.07.2018 passed by Director (ITJ), Central Board Direct Taxes, New Delni. 2).In view of the submission made, the appeal iscismissed as sucn. Sd/-JUDGE *pgn/-— Sd/-.JUDGE JUDGE