Ita/223/2020 Of Pr. Commissioner Of Income Tax - 7 v. Shri. Lakshmipat Dudheria

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18 DAY OF AUGUST, 2021 PRESENT THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM I.T.A.No.223/2020 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX - 7 BMTC COMPLEX, KORAMANGALA, BANGALORE. BMTC COMPLEX, KORAMANGALA, BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(2), BMTC COMPLEX, KORAMANGALA, CIRCLE-7(1)(2), BMTC COMPLEX, KORAMANGALA, BANGALORE. …APPELLANTS (BY SRI SANMATHI.E.I., ADV.) AND: SHRI. LAXMIPAT DUDHERIA,NO.66, NAVNIKETAN,K. R. ROAD,BASAVANAGUDI,BANGALORE-560 004. …RESPONDENT (BY SRI K.R.PRADEEP, ADV.) THIS ITA IS FILED UNDER SECTION 260(A) OF THE INCOME TAX ACT, 1961 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND ETC. THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING: J U D G M E N T In the present appeal, the tax effect is less than rupees One Crore and there is no permission granted by the Central Board Direct Taxes to file an appeal and therefore, in the light of the Circular No.23 of 2019 dated 6[th] September 2019, this appeal is not at all maintainable. 2. Therefore, the Appeal is dismissed. However, liberty is reserved to the appellants to file fresh appeal in case permission is granted by the Central Board Direct Taxes as per Circular No.23 of 2019 dated 6[th] September 2019. Sd/- JUDGE Sd/- JUDGE KNM/-