Ita/33/2008 Of The Commissioner Of Income Tax v. Smt R Sudha

IN THR HIGH COURT OF KARNATAKA AT BANGALORE.DATED THIS THE 20[th]DAY OF JUNE 2014 PRESENT THR HON BLE MR. JUSTICE N. KUMAR. AND THR HON’BLE MR. JUSTICK B. MANOHAR|ITA No.33 OF 2008 BETWEEN; 1.The Commissioner of Income-Tax,Central Circle, C.R.Building,Queens Road, Bangalore. 2 The Asst. Commissioner ofIncome-Tax, Central Circle-1(4) |C.R.Building, Queens Road,Bangalore. .. APPELLANTS (By Sri G Kamaladhar, Advocate) AND: Smt.R Sudha|No. 104, 4[(1]Cross"[th]Block, JayanagarBangalore... RESPONDENT (By Sri Ashok A Kulkarni for M/s.K R Prasad, Advocate) -0-0-0-0-O0- This ITA is filed under Section 260-A of I.T. Act,|1961 arising out of Order dated 24.8.2007 passed inIT(SS)A.No.33/Bang/2006 & C.O.No.7/7/Bang/2007 inIT(SS)A No.383/Bang/2006 for the Block AssessmentPeriod1.4.1990|TO23.8.2000TO formulate.thesubstantial questions of law stated therein and to allowthe appeal and set aside the order passed by the ITAT,Bangalore|1n IT(SS)A.No.33/Bang/2006.&|C.O.No.77/Bang/2007 in IT(SS)/A No.33/Bang/2006dated 24.8.2007 confirming the order of the AppellateCommissioner and confirm the order passed by theAssistant Commissioner of Income Tax, Central circle —1(4), Bangalore. This appeal coming on for hearing this day,N.,KUMAR, J.delivered the following:- JUDGMENT TheTEVENUEhas preferred|this|appealchallenging the order passed by the Tribunal. 2. The net tax effect of Rs.1,46,/78/7/- which is the subject matter of this appeal, is less thanRs.4,00,000 /-aS|prescribedunderInstructionNo.2/2005. Hence, the appeal is not maintainable. © 3. Accordingly, the appeal is dismissed on the| esround that the net tax effect is less thanRs.4,00,000/-, without pronouncing any opinion onthe merits of the case. | *alb/-. Sd/-| JUDGE. Sd/-| JUDGE.