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Ita/210/2011 Of The Commissioner Of Income Tax v. M/S Malpani P C & Co

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/210/2011 Of The Commissioner Of Income Tax v. M/S Malpani P C & Co, 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 2100/201 1. THE COMMISSIONER OF INCOME TAX. C.R.BUILDING, QUEENS ROAD, BANGALORE. | 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), C.R.BUILDING, QUEENS ROAD, BANGALORE. . APPELLANTS (BY SRI.K.V.ARAVIND & MS.PREETHI.J.D—ADVs) ANT M/S P.C.MALPANI & CO,NO. 14/1, J.C.ROAD, BANGALORE. ... RESPONDENT (BY SRI.S.PARTHASARATHI & MS.JINITA CHATTERJEE-ADVs) THIS ITA IS FILED UNDER SECTION Q6O0A OF INCOMETAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSEDBY THE ITAT, BANGALORE IN IT(SS)A NO.64/BANG/2008.DATED: 23.2.2011, ETC. THIS TTA 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. 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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