Ita/259/2010 Of The Commissioner Of Income Tax v. Smt Rabia Begum
High Court
17 Dec 2015 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/259/2010 Of The Commissioner Of Income Tax v. Smt Rabia Begum
Date of order
17 Dec 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/259/2010 Of The Commissioner Of Income Tax v. Smt Rabia Begum, 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. 259/2010
1. THE COMMISSIONER OF
INCOME TAX, C.R.BUILDING,
QUEENS ROAD, BANGALORE.
2. THE ASSISTANT COMMISSIONER
OF INCOME TAX, CENTRAL CIRCLE 2(2,)
C.R. BUILDING, QUEENS ROAD,
BANGALORE. |
_. APPBLLANTS|
(BY SRI. K.V. ARAVIND & MS.PREETHI.J.D. ADVs.)
AND
SMT. RABIA BBGUMNO.81, 6[‘L]CROdS»s,GROUND FLOOR,VICTORIA LAYOUT,BANGALORE -560 078.
... RESPONDENT
(BY SRI. A. SHANKAR & SRI. M.LAVA-ADVs)
THIS ITA IS FILED U/S 260-A OF LT. ACT, 1961, PRAYING|TO SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE,IN IT(SS)A NO.40/BNG/2008, DATED 11.3.2010, ETC.
THIS ITA COMING ON FOR FINAL 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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