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.195 OF 2008 BETWEEN: 1.THE COMMISSIONER OF INCOME-TAX C. R. BUILDING| QUEENS ROAD BENGALURU, 2).THE INCOME-TAX OFFICER| WARD-12(2). C.R.BUILDING QUEENS ROADBENGALURU, ... APPELLANTS (BY SRI K. V. ARAVIND, ADVOCATE) AND= SOFTWARE AND SILICON SYSTEMSINDIA PRIVATE LIMITED (NOW MERGED INTO INTEL TECHNOLOGY|INDIA PRIVATE LIMITED). NO.136, AIRPORT ROADBENGALURU-560 O1/7. ... RESPONDENT THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF ORDER DATED 26.10.200/7 PASSED IN INCOME TAXAPPEAL NO.44/BANG/2006, FOR THE ASSESSMENT YEAR|2002-2003, PRAYING TO FORMULATE THE SUBSTANTIAL|QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL|AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN INCOME TAX}APPEAL|NO.44/BANG/2006DATED26.10.7200 CONFIRMING.THE|ORDER.OF|THE|APPELLATECOMMISSIONER AND CONFIRM THE ORDER PASSED BY.THE INCOME TAX OFFICER, WARD-12(2), 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. OK OOK THIS INCOME TAX APPEAL COMING ON FOR ORDERSTHIS|DAY,RAVI.MALIMAIHJo,|DELIVEREDTHE|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/-Sd/-.JUDGEJUDGE *pgn/-—