Ita/100002/2014 Of The Commissioner Of Income Tax v. M/S. Doddanavar Brothers (Om)
High Court
08 Jan 2018 In favour of: Assessee
Forum / Bench
High Court · karhcdharwad
Parties
Ita/100002/2014 Of The Commissioner Of Income Tax v. M/S. Doddanavar Brothers (Om)
Date of order
08 Jan 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/100002/2014 Of The Commissioner Of Income Tax v. M/S. Doddanavar Brothers (Om), the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: As _ such,appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKADHARWAD BENCH.
DATEKD THIS THE DAY OF JANUARY, 2018
PRESENT
THRE HON’BLE MRS. JUSTICE S. SUJATHA
ANT)
THR HON’BLE MR. JUSTICK JOHN MICHABL CUNHA
L.T.A. NO.100002 /201
BBRIWEEN
1.THERE COMMISSIONBR OF INCOMB TAKARNATAKA (CENTRAL)CENTRAL REVENUE BUILDING,QUEENS ROAD,KARNATAKA (CENTRAL)CENTRAL REVENUE BUILDING,QUEENS ROAD,
BANGALORE -560 OO1.
2.THER DBPUTY COMMISSIONEROF INCOME TAX |OF INCOME TAX |
CENTRAL CIRCLE-2, BELGAUM.
... APPBLLANTS|
(BY SRI Y V RAVIRAJ, ADVOCATE)
AND:
M/S. DODDANAVAR BROTHERS (OM) DODDANAVAR COMPOUND,
NEAR FORT, P B ROAD, BELGAUM.
—. RESPONDENT
(BY SRIYUTHS 8S. PARATHASARATHI, V.K. GURUNATHAN& H.R. KAMBIYAVAR, ADVOCATES)
THIS ITA IS FILED U/SEC.2600A OF THE INCOME-TAXACT, 1961 AGAINST ORDER PASSED IN ITA.NO.25/PNJ/2013>DTD:06.09.2013 ON THE FILE OF THE INCOME TAX APPELLATETRIBUNAL, PANAJI BENCH, PANAJI, ALLOWING THE APPEALKILLED BY THE ASSESOSEE
THIS APPBAL COMING ON FOR FINAL HBARING THIS|DAY,S.SUJATHA J., DELIVERED THE FOLLOWING:
ORDER
Learned counsel appearing for both the parties submitthat the tax effect involved in this appeal is less than|Rs.20,00,000/-. In view of the Circular No.21/2015 passed|by the Government of India, Ministry of Finance, Departmentof Revenue, Central Board Direct Taxes dated 10.12.2015,|appeal before this Court is not maintainable. As _ such,appeal stands dismissed.
(Sd/-)JUDGE
hnm|
(Sd/-)JUDGE
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