Ita/167/2014 Of The Commissioner Of Income Tax v. Bangalore International Airport Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13 DAY OF MARCH 2015| PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND| THE HON’BLE MRS. JUSTICE S.SUJATHA ITA NO 167 OF 2014 BETWEHR 1.THER COMMISSIONER OF|INCOME TAX, TDSINCOME TAX, TDS NO.59, HMT BHAVAN A FLOOR, BELLARY ROADGANGANAGAR, BANGALORE.GANGANAGAR, BANGALORE. 2.THER INCOME-TAX OFFICERWARD-16(2)NO.59, HMT BHAVAN:A FLOOR, BELLARY ROADWARD-16(2)NO.59, HMT BHAVAN:A FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. | .. APPELLANTS (BY SRI. K V ARAVIND, ADV.) AND BANGALORE INTERNATIONAL AIRPORT LTD.| ADMINISTRATION BLOCK, I BLOCK, DEVANAHALLI,BANGALORE-560 300. ~~RESPONDENT THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961,ARISING OUT OF ORDER DATED: 07/11/2013 PASSED IN ITANO.502/BANG/2013 FOR THE ASSESSMENT YEAR 2009-2010 PRAYINGTO 1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE 2) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSEDBY THE ITAT, BANGALORE IN ITA NO.502/BANG/2013 DATED)711.2013ANI)CONFIRM|THECORIDK()RTHE.APPELLATE.COMMISSIONER CONFIRMING THER ORDER PASSED BY THE INCOMETAX OFFICER, WARD-16(2), BANGALORE. .| THISITACOMINGONKOR,ORDERSTHIS VINFET SARANwhDELIVERED THER FOLLOWING: DAY, JUDGMENT In view of Instruction No.3/11 issued by the CentralBoard of Direct Tax (CBDT), since the tax effect in this case 1s below Rs.10 lakhs, this appeal would not be maintainable. Accordingly, the appeal isdismissed. TL Sd/-JUDGE Sd/-JUDGE|