Ita/182/2010 Of The Commissioner Of Income Tax v. T Suresh Gowda

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|ON THE 27 DAY OF OCTOBER, 2019 | BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGIL INCOME TAX APPEAL NO.182 OF 2010 BETWEEN: 1.|THE COMMISSIONER OF INCOME-TAX. C.R. BUILDING, QUEENS ROAD, BENGALURU, 2 |THE INCOME-TAX OFFICER WARD-3(4), C.R. BUILDING, QUEENS ROAD, BENGALURU, .. APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND SHRI T. SURESH GOWDA.NO.65, VANI VILAS ROAD,BASAVANAGUDI,BENGALURU-560 OO4. (BY SRI M. LAVA, ADVOCATE) RESPONDENT| THIS INCOME TAX APPEAL IS FILED UNDER SECTION|260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER|DATED 30.12.2009 PASSED IN ITA NO.262/BANG/2009, FOR|THE ASSESSMENT YEAR 2005-2006, PRAYING THIS HON'BLE|COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF|LAW STATED THEREIN; ALLOW THE APPEAL AND SET ASIDE|THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA)NO.262/BANG/2009 DATED 30.12.2009 AND CONFIRM THE|ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THEORDER PASSED BY THE ASSISTANT COMMISSIONER OF.INCOME TAX, WARD-3(4), BENGALURU. OK AK THIS INCOME TAX APPEAL COMING ON FOR FINAL|HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE|FOLLOWING: JUDGMENT Tne learned counsel for the appellants submit that.the appeal is not maintainable in view of the monetary|limits in terms of Circular No.1/7 of 2019 £=dat08.08.2019 passed by Director (ITJ), Central BoardDirect Taxes, New Delni. 2DIn view of the submission made, the appeal is. dismissed as such. | Sd/-JUDGE JJ Sd/- JUDGE