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Ita/212/2011 Of The Commissioner Of Income-Tax v. M/S Sangam Enterprises

High Court 17 Dec 2015 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

17 Dec 2015

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/212/2011 Of The Commissioner Of Income-Tax v. M/S Sangam Enterprises, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.

Decision: 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 stands—dismissed.

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

IN THR HIGH COURT OF KARNATAKA AT BENGALURU DATBD THIS THR 17 DAY OF DECEMBER, 2015 PRESENT THR HON'BLE MR. JUSTICK VINEBT SARAN| ANTI THERE HON’BLE MRS. JUSTICK S.SUJATHA ITA No. 212/2011 BETWEEN 1. THE COMMISSIONER OF INCOME TAX,| C.R.BUILDING, QUEENS ROAD, BANGALOREH, "2. THR ASST. COMMISSIONER OF INCOME TAXCIRCLE-1(1), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI.K.V.ARAVIND & MS.PREETHI.J.D-ADVs) AND M/S SANGAM ENTERPRISES,NO. 14/1, J.C.ROAD,BANGALORE. ... RESPONDENT (BY SRI.S.PARTHASARATHI & MS.JINITA CHATTERJEE- ADVs) THIS [TA IS FILED UNDER SBCTION JO0A OF [INCOMETAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED|BY THE ITAT, BANGALORE IN IT(SS)A NO.62/BANG/2008DATED: 23.2.2011, ETC. THIS ITA COMING ON FOR HEARING THIS DAY, |VINEET SARAN J..DELIVERED THE FOLLOWING: JUDGMENT Learned counsel for the appellants-Revenue has/placed 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 been)clarified that the same will apply retrospectively to pendingappeals 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 stands—dismissed. TL Sd/- | JUDGE| Sd/-. JUDGE|

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