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Ita/200/2013 Of Commissioner Of Income Tax-Iii v. Shri Uttam Chand

High Court 17 Dec 2015 In favour of: Unclear

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

17 Dec 2015

Assessment year(s)

—

Outcome

Other

Case summary

In Ita/200/2013 Of Commissioner Of Income Tax-Iii v. Shri Uttam Chand, the High Court (2015) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KARNATAKA AT BBNGALURU DATBD THIS THR 17 DAY OF DECEMBER, 20109 PRESENT THR HON'BLE MR. JUSTICK VINEBT SARAN| AND THR HON’BLE MRS. JUSTICK S.SUJATHA ITA No. 200/2013 1. COMMISSIONER OF INCOME;TAX-III, C.R.BUILDING,TAX-III, C.R.BUILDING, QUEENS ROAD, BANGALORE. | 2. DKEPUTY COMMISSIONER OFINCOME TAX , CIRCLE 9 (1),BANGALORE. | _ APPBRLLANTS) (BY SRI. E.I. SANMATHI-ADV) AND SHRI. UTTAM CHANDKEWALCHAND,NO.206, R.T. STREET,BANGALORE-560053. .. RESPONDENT (BY SRI. K.K. CHYTHANYA-ADV) | THIS [TA IS FILED UNDER SBCTION JO0A OF [INCOMETAX ACT, 1961, PRAYING TO SET ASIDE THE APPELLATEORDER OF THE ITAT, ‘C’ BENCH, BANGALORE IN _ ITNO.314/BANG/2012 DATED: 22.11.2012, ETC.,|THIS ITA COMING ON FOR HEARING THIS DAY,VINEET SARAN J..DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the appellants-Revenue hasplaced before us a recent Circular No.21/2015 dated|10.12.2015, issued by the Central Board of Direct taxes,wherein the monetary limit of the tax eftect for filing appealsbefore the High Court has been enhanced from Rs.10 lacs to |Rs.20 lacs. before the High Court has been enhanced from Rs.10 lacs to | In paragraph-10 of the said Circular, it has beenclarified that the same will apply retrospectively to pending|appeals also, which, if below the specified tax limits, may bewithdrawn/not pressed. 2.Learned counsel for the appellants has stated|that the tax effect in the present appeal is below the specifiedlimit of Rs.20 lacs. 3.Accordingly, in view of the Circular No.21/2015dated 10.12.2015, the tax effect in this appeal being less|than Rs.20 lacs, the appeal standsdismissed. TL Sd/-.JUDGE| Sd/-. JUDGE|

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