Ita/160/2011 Of The Director Of Income Tax v. The Executive Engineer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 3l[ST|]DAY OF OCTOBER, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI INCOME TAX APPEAL NO.160 OF JOL1 BETWEEN: 1.)THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION | RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU D> |THE INCOME-TAX OFFICER| INTERNATIONAL TAXATION WARD-1(1)_RASHTROTHANA BHAVANRASHTROTHANA BHAVAN NRUPATHUNGA ROAD BENGALURU ... APPELLANTS (BY SRI: DILIP, ADVOCATE FORSRI: K.V.ARAVIND, ADVOCATE). AND" THE EXECUTIVE ENGINEER |NO.1, CAUVERY DIVISION| M/S BENGALURU WATER SUPPLY AND |SEWERAGE BOARDNO./20, 461TH CROSSSTH BLOCK, JAYANAGARBENGALURU- 560 O70 ~.. RESPONDENT (BY SRI: B.S.BALACHANDRAN, ADVOCATE FOR |SRI: P.DINESH, ADVOCATE) | THIS INCOMETAXAPPEAL|[S|FILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER.DATED04.01.2011,|PASSEDIN|ITANO.1064/BANG/2008, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING THIS HON'BLE COURT TO (i) FORMULATE|THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN|(i) ALLOW THE APPEAL AND SET ASIDE THE ORDERS|PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,BENGALURUINITANO.1064/BANG/2008.DATED04,.01L.20L1L AND CONFIRM THE ORDER OF THE APPELLACOMMISSIONER CONFIRMING THE ORDER PASSED BY.THE INCOME TAX OFFICER, INTERNATIONAL TAXATION,|WARD-1(1), BENGALURU, IN THE INTEREST OF JUSTICE.AND EQUITY. OK OOK THIS INCOME TAX APPEAL COMING ON HEARING|FOR THIS DAY, RAVI MALIMATH J., DELIVERED THEFOLLOWING: JUDGMENT The learned counsel for the appellants submit tnatthe appeal is not maintainable in view of the monetarylimits in terms of Circular No.1/7 of 2019 dated 08.08.2019 passed by Director (1TJ), Central Board Direct Taxes, New| Delnl. 2).In view of the submission made, the appeal is Gismissed as sucn. Sd/- JUDGE *pgn/-— Sd/- JUDGE |