Ita/207/2021 Of The Pr. Commissioner Of Income Tax v. Sree Lakshmi Venkateshwara Transport

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF OCTOBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE E.S.INDIRESH I.T.A.No.207/2021 BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R.BUILDING, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BENGALURU-560 001. 2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), C.R.BUILDING, QUEEN’S ROAD, BENGALURU-560 001. OF INCOME TAX, CENTRAL CIRCLE-2(1), C.R.BUILDING, QUEEN’S ROAD, BENGALURU-560 001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : SREE LAKSHMI VENKATESHWARA TRANSPORT BELLARY ROAD CIRCLE, 21 WARD, HOSPET-583 201, PAN: …RESPONDENT (BY SRI ANNAMALAI S., ADV.) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.09.2020 PASSED IN ITA NO.1814/BANG/2017, FOR THE ASSESSMENT YEAR 2009-2010. PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1814/BANG/2017 DATED 30.09.2020 FOR ASSESSMENT YEAR 2009-2010 ANNEXURE-C AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU. THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, S. SUJATHA, J., DELIVERED THE FOLLOWING: J U D G M E N T In terms of the CBDT Circular No.17/2019, dated 08.08.2019, the tax effect in the present case as stated by the appellants/Revenue is less than Rs.1,00,00,000/-, as such the appeal is not maintainable before the High Court. Accordingly, the present appeal stands dismissed without answering the purported substantial questions of law. Sd/- JUDGE Sd/- JUDGE PMR