Ita/237/2011 Of The Commissioner Of Income-Tax v. Sri Raghavendra Gowda
High Court
17 Dec 2015 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/237/2011 Of The Commissioner Of Income-Tax v. Sri Raghavendra Gowda
Date of order
17 Dec 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/237/2011 Of The Commissioner Of Income-Tax v. Sri Raghavendra Gowda, 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.
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. 237/2011
1. THE COMMISSIONER OF INCOME-ITAX
C.R.BUILDING, QUEENS ROAD,
BANGALORE. |
2. THE INCOME TAX OFFICER,
WARD-3 ( 4), C.R.BUILDING, |
QUEENS ROAD, BANGALORE.. APPHLLANTS >
(BY SRI. K.V. ARAVIND & Ms. PREETHI.J.D.ADVs)
AND
SRI.T. RAGHAVBNDRA GOWDA.65, VANI VILAS ROAD,BASAVANAGUDI, BANGALORE.»
.. RESPONDENT
(RESPONDENT SERVED & UNREPSENTED)
THIS [TA IS FILED UNDER SBCTION JO0A OF [INCOMETAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSEDBY THE ITAT, BANGALORE IN ITA NO.998/BANG/2010 DATED:28.2.2011, EIC.
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.
Sd/- |
JUDGE|
Sd/-.
JUDGE|
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