Ita/1082/2008 Of The Commissioner Of Income Tax v. R K Ranganath

IN THE HIGH COURT OF KARNATAKA, BANGALORE DATED THIS THE 25 DAY OF SEPTEMBER, 2012 PRESENT THR HON'BLE MR. JUSTICE K.SREBDHAR RAO ANT) THR HON'BLE MR. JUSTICK B.MANOHAR 1.T.A. No.1082 OF 2008C/w. 1.T.A. Nos.1083, 1084, 1085, 1086,1087, 1088, 1089 & 1090/2008 1.T.A. No.1082 OF 2008:;BBRITIWE 1.The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. 2.The Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Ranganath,No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent (By Sri A. Shankar and Sri M. Lava, Advocates) This I.T.A. is filed U/s.260-A of the I.T. Act, 1961|arising out of Order dated 18.07.2008 passed in ITANo.1038/BNG/2007, for the Assessment Year 2004-05,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (ii) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.1038/BNG/2007, dated|18.07.2008contirmthe|ordersOT the|AppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. 1.T.A. No.1083 OF 2008:; BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Ranganath,No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar, Advocate) This I.T.A. is filed U/s.260-A of the I.T. Act, 1961|arising out of Order dated 18.07.2008 passed in ITA No.1037/BNG/2007, for the Assessment Year 2003-04,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (ii) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.1037/BNG/2007, dated|18.07.2008contirmthe|ordersOT the|AppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. praying that this Hon’ble Court may be pleased to: | 1.T.A. No.1084 OF 2008:; BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Ranganath,No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar, Advocate) This 1.T.A. is filed U/s.260-A of the I.T. Act, 1961)arising out of Order dated 18.07.2008 passed in ITANo.1036/BNG/2007, for the Assessment Year 2000-01,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated therein and (ii) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.1036/BNG/2007, dated|18.07.2008contirmthe|ordersOT the|AppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. 1.T.A. No.1085 OF 2008:;BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:R.K. Ranganath,No.1, 15[2!]Cross,Kilari Road,Bangalore.Respondent, (By Sri A. Shankar, Advocate) This 1.T.A. is filed U/s.260-A of the I.T. Act, 1961)arising out of Order dated 18.07.2008 passed in ITANo.1035/BNG/2007, for the Assessment Year 1999-00,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.10395/BNG/2007, dated18.07.2008contirmtheordersOT|theAppellate 1.T.A. No.1085 OF 2008:;BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND:R.K. Ranganath,No.1, 15[2!]Cross,Kilari Road,Bangalore.Respondent, (By Sri A. Shankar, Advocate) This 1.T.A. is filed U/s.260-A of the I.T. Act, 1961)arising out of Order dated 18.07.2008 passed in ITANo.1035/BNG/2007, for the Assessment Year 1999-00,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.10395/BNG/2007, dated18.07.2008contirmtheordersOT|theAppellate Commissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. 1.T.A. No.1086 OF 2008:;BBRTWEHR 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore.C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Central Circle-1(2),C.R.Building,Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar, Advocate) This 1.T.A. is filed U/s.260-A of the I.T. Act, 1961)arising out of Order dated 18.07.2008 passed in ITANo.1034/BNG/2007, for the Assessment Year 2003-04,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (11) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.1034/BNG/2007, dated|18.07.2008contirmtheordersOT|theAppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. 1L.T.A. No.1087 OF 2Z2O. BBRITIWE 1.The Commissioner of Income Tax,C.R. Building,C.R. Building, Queens Road, Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Central Circle-1(2),C.R.Building,Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, lo[2!]Cross,Kilari Road,Bangalore. Respondent (By Sri A. Shankar, Advocate) This I.T.A. is filed U/s.2600-A of the IT. Act, 1961|arising out of Order dated 18.07.2008 passed in ITANo.1033/BNG/2007, for the Assessment Year 2002-03,praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated thereinand (ii) allow the appeal and set aside the order passed bythe ITAT Bangalore in ITA No.1033/BNG/2007, dated|18.07.2008confirmthe|ordersot|the|AppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalorein the interest of justice and equity. 1.T.A. No.1088 OF 2008:; BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore.C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Central Circle-1(2),C.R.Building,Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar, Advocate) This I.T.A. is filed U/s.200-A of the I.T. Act, 1961.arising out of Order dated 18.07.2008 passed in ITA|No.1032/BNG/2007, for the Assessment Year 2001-02,|praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated therein|and (11) allow the appeal and set aside the order passed by|the ITAT Bangalore in ITA No.1032/BNG/2007, dated|18.07.2008contirmtheordersOT|theAppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalore|in the interest of justice and equity. 1.T.A. No.1089 OF 2008:; Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar, Advocate) This I.T.A. is filed U/s.200-A of the I.T. Act, 1961.arising out of Order dated 18.07.2008 passed in ITA|No.1032/BNG/2007, for the Assessment Year 2001-02,|praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated therein|and (11) allow the appeal and set aside the order passed by|the ITAT Bangalore in ITA No.1032/BNG/2007, dated|18.07.2008contirmtheordersOT|theAppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalore|in the interest of justice and equity. 1.T.A. No.1089 OF 2008:; BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore.C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Central Circle-1(2),C.R.Building,Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar and M. Lava, Advocates) This I.T.A. is filed U/s.200-A of the I.T. Act, 1961.arising out of Order dated 18.07.2008 passed in ITA|No.1031/BNG/2007, for the Assessment Year 2000-01,|praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated therein|and (11) allow the appeal and set aside the order passed by|the ITAT Bangalore in ITA No.1031/BNG/2007, dated|18.07.2008contirmtheordersOT|theAppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalore|in the interest of justice and equity. 1.T.A. No.1090 OF 2008:; BETWEEN: 1.)The Commissioner of Income Tax,C.R. Building,Queens Road,Bangalore.C.R. Building,Queens Road,Bangalore. iaThe Assistant Commissioner of Income Tax,Central Circle-1(2),C.R.Building,Queens Road,Central Circle-1(2),C.R.Building,Queens Road, Bangalore. Appellants (By Sri K.V. Aravind, Advocate) AND: R.K. Rakesh,|No.1, 15[2!]Cross,Kilari Road,Bangalore. Respondent, (By Sri A. Shankar and M. Lava, Advocates) This I.T.A. is filed U/s.200-A of the I.T. Act, 1961.arising out of Order dated 18.07.2008 passed in ITA|No.1030/BNG/2007, for the Assessment Year 1999-2000,|praying that this Hon’ble Court may be pleased to: |(i) formulate the substantial questions of law stated therein|and (11) allow the appeal and set aside the order passed by|the ITAT Bangalore in ITA No.1030/BNG/2007, dated|18.07.2008contirmtheordersOT|theAppellateCommissioner and confirm the order passed by the AssistantCommissioner of Income Tax, Central Circle-1(2), Bangalore|in the interest of justice and equity. These appeals are coming on for final hearing this day,SREEDHAR RAO, J.,delivered the following: JU DBiGMENT In all the above appeals, it is the contention of therespondents that the appeals are not maintainablebecause of Circular 3/11. The monetary limits involvedin the appeals is below 10 lakhs. This Court in the caseot Ranka and Ranka, 72 DTR 270,has held that theCircular 3/11 dated 09.02.2011 is discriminatory andviolative of Article 14 and has held that the benefit otmonetary limit under the circular should be extended toall the pending appeals and that the said circular neednot be construed as only of prospective effect. Therevenue has filed appeal against the said judgment in».L.P.No.27468/2012..Thesaidissue1Sunderconsideration. If the appeal of the revenue is allowed,the effect would be that the Circular 3/11 would be onlyof prospective effect. But as of now, it is held by thisCourt that the circular is applicable to all the pendingappeals. In that view, the appeals are disposed of as. *.#&"/�D%2!�.%B"(26�2#�2!"�+55"..+'2�2#�)%."�+'�+55.%*+2%#'� )#(�("8%8+.�#)�2!"�+55"+.&�&-BE"*2�2#�2!"�("&-.2�#)��������#���>@;=:����� 5&0F� �/: ��������/: �������