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Ita/334/2013 Of The Commissioner Of Income Tax v. M/S Bangalore Electricity Supply Co Ltd

High Court 24 Aug 2020 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

24 Aug 2020

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/334/2013 Of The Commissioner Of Income Tax v. M/S Bangalore Electricity Supply Co Ltd, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

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 BENGALURUDATED THIS THE 27 DAY OF AUGUST 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND| THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD LT.A. NO.334 OF 2013 BEI|WEEN 1.THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2).THE DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-11(2), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE.| ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.) AND M/S. BANGALORE ELECTRICITY SUPPLY CO. LTD.,.CORPORATE OFFICES, 4 FLOORK.R. CIRCLE, BANGALORE-560001. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL A/W| SRI. M. LAVA, ADV.) THIS I.T.A. IS FILED UNDER SECTION 260-A OF IL.T.ACT, 1961 ARISING OUT OF ORDER DATED 08-03-2013|PASSED IN ITA NO.793/BANG/2012, FOR THE ASSESSMENT)YEAR 2008-09, PRAYING TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED THEREIN.» I]. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE!ITAT, BANGALORE IN ITA NO.793/BANG/2012 DATED 08-|03-7013 CONFIRMING THE ORDER OF THE APPELLATE|COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE!DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2),.BANGALORE. THIS I.7T.A. COMING ON FOR HEARING, THIS DAY,ALOK ARADHE J.,DELIVERED THE FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for the revenue. Mr.A.Shankar, learned Senior counsel along with| Mr.M.Lava, learned counsel for the respondent. 2. Learned counsel for the respondent submits that|the tax effect in this appeal is less than41 Crore andtherefore, the appeal may not be maintainable in view ofthe Circular No.17/2019 dated 08.08.2019. 3. In view of the aforesaid submission, learnedcounsel for the appellants fairly submitted that the tax.effect is less thanL1 Crore and in view of the aforesaidcircular, the appeal may not be maintainable. ��1�/04>�69�:;4�.96-48.02�87@A0880618!�:;4�.??4.3� 08�208A08842�� %� ��

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