Ita/101/2009 Of The Commissioner Of Income Tax v. Shri Lalji L Patel

IN THB HIGH COURT OF KARNATAKA AT BANGALORE DATEBD THIS THE 0 DAY OF NOVEMBER, 2014 PRESENT_ THR HON' BLE MR.JUSTICK N.KUMAR ANT) THR HON' BLE MR.JUSTICK B.MANOHAR ITA NO.101 OF 2009 | c/w.ITA NO.102/2009 AND ITA NO.103/2009 ITA NO 101 OF 2009 BBRITWEH 1.THE COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, |C.R.BUILDINGQUEENS ROAD, BANGALORE ”.THR ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1(2)C.R.BUILDING, QUEENS ROAD|BANGALORE —. APPELLANTS | (BY SRI.K V ARAVIND - ADV). ANT) SHRI LALJI L PATELVIJAYALAKSHMI NILAYANO.14, 1ST CROSSBIM LAYOUT, II STAGEBANGALORE —. RBSPONDBENT (BY M/S. A SHANKAR & M LAVA — ADVS. ) | THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961)ARISING OUT OF ORDER DATED 31-10-2008 PASSED INIT(SS)A NO.26/BNG/2008, FOR THE ASSESSMENT PERIOD01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON'BLECOURT MAY BE PLEASED TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN,Ill ALLOW THR APPKRKAL AND SET ASIDB THERE ORPASSED.BY|THERITAT,|BANGALORE,INIT(SS)ANO.26/BNG/2008,DATED 31-10-2008 CONFIRMING THE|ORDER OF THR APPKRHLLATE COMMISSIONBR ANDCONFIRM THR ORDER PASSKHD BY THR ASSISTANTCOMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE, IN THE INTEREST OF JUSTICE ANDEQUITY. ITA NO.102 OF 2JOO BBRITWEH 1.THB COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, |C.R.BUILDINGQUEENS ROAD,BANGALORE 2 .THEK ASSISTANT COMMISSIONER OF INCOME TACENTRAL CIRCLE-1(2)C.R.BUILDING,QUEENS ROADBANGALORE —. APPELLANTS | (BY SRI.K V ARAVIND - ADV). ANT) SHRI NARASI KUMAR L PATELVIJAYALAKSHMI NILAYA NO.14, 1ST CROSS, BTM LAYOUT|II STAGE, BANGALORE .. RESPONDENT| (By M/S.A SHANKAR & M LAVA —- ADVS.) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961)ARISING OUT OF ORDER DATED 31-10-2008 PASSED INIT(SS)A NO.27/BNG/2008, FOR THE ASSESSMENT PERIOD01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON BLECOURT MAY BB PLEASKD TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN,Ill ALLOW THR APPKRKAL AND SET ASIDB THERE ORPASSEDBY|THEITA TBANGALOREIN-IT(SS)ANO.27/BNG/2008 DATED 31-10-2008 CONFIRMING THE|ORDER OF THR APPKRHLLATE COMMISSIONBR ANDCONFIRM THR ORDER PASSKHD BY THR ASSISTANTCOMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE, IN THE INTEREST OF JUSTICE ANDEQUITY. ITA NO.103 OF 2009 BETWEEN 1.THB COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, |C.R.BUILDINGQUEENS ROAD,BANGALORE ”.THR ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1(2)C.R.BUILDING,QUEENS ROAD.BANGALORE —. APPELLANTS | (BY SRI.K V ARAVIND - ADV). 4 ANT) SHRI RATILAL L PATEL | PROP. SRI.LAKSHMI VIJAY SAW MILLSNO.4/10, OPP. BPL HOSUR ROADBOMMANAHALLI, BANGALORE ... RESPONDENT| (By M/S. A SHANKAR & M LAVA —- ADVS.) THIS ITA IS FILED U/S.2600-A OF I.T.ACT, 1961ARISING OUT OF ORDER DATED 31-10-2008 PASSED INIT(SS)A NO.25/BNG/2008, FOR THE ASSESSMENT PERIOD01.04.1996 TO 03.04.2002, PRAYING THAT THIS HON'BLECOURT MAY BB PLEASKD TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN, Ill ALLOW THR APPKRKAL AND SET ASIDB THERE ORPASSEDBY|THEITA TBANGALOREIN-IT(SS)ANO.25/BNG/2008, DATED 31-10-2008 CONFIRMING THE|ORDER OF THR APPKRHLLATE COMMISSIONBR ANDCONFIRM THRE ORDER PASSHKHD BY THE ASSISTACOMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2),BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THRESH APPEALS COMING ON FOR HERARING THIDAY, N.KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT The subject matter of these three appeals is lessthan Rs.4,00,000/- in each cases. In view of thecircular No.2/2005 dated 24.10.2005, the appeals arenot maintainable. In fact, for the same reason, the)appeals preferred by the Revenue challenging the E5:A859�>;<!33C@AD4�:?4<�!:93�8<�63�C@49@443C�60�82@4� �<5;8����<;�823�B3;0�4:93�;3:4<A4��82343�:>>3:?4�:;3�:?4<�C@49@443C��� ����C"(����������������������������������C"(������������