By Sri. K v. Aravind, Advocate

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.655 OF 2016 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX TDS, No.59, HMT BHAVAN 4 FLOOR, BALLARI ROAD GANGANAGAR BENGALURU - 560032 TDS, No.59, HMT BHAVAN 4 FLOOR, BALLARI ROAD GANGANAGAR BENGALURU - 560032 2. THE DEPUTY COMMISSIONER OF INCOME-TAX TDS, CIRCLE – 16(1), No.59, HMT BHAVAN 4 FLOOR, BALLARI ROAD GANGANAGAR BENGALURU - 560032 ...APPELLANTS (BY SRI. K. V. ARAVIND, ADVOCATE) AND M/S. BANGALORE METRO RAIL CORPORATION LTD. 3 FLOOR, BMTC COMPLEX K. H. ROAD, SHANTHINAGAR BENGALURU – 560027 …RESPONDENT (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. M. LAVA, ADVOCATE) THIS INCOME TAX APPEAL 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.871/BANG/2015 DATED 05.08.2016 AND CONFIRM THE ORDER PASSED BY THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-16(1),BENGALURU; AND ETC. THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING 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 in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi. 2. In view of the submission made, the appeal is dismissed as such. Sd/- Sd/- JUDGE JUDGE JUDGE RD