Ita/371/2011 Of The Commissioner Of Income Tax v. The Secretary

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OK NOVEMBER 20160. PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL ANT) THR HON’BLE MR.JUSTICK ARAVIND KUMAR| ITA NO.371/2011 C/W ITA NOS.372/2011 & 1770/2012C/WITA NO.373/2011 IN ITA NO.371/2011:BETWEEN 1.THEB COMMISSIONER OF [INCOME-TAPARK VIEW BUILDING,PJ EXTENSION,DAVANAGE RE. . THR INCOME-TAX OFFICER | WARD -1,BBRTAGERI BUILDINGHIGH SCHOOL ROADHAVERI-581 110. | _. APPBLLANTS| (BY SRI DILIP FOR SRI K.V. ARAVIND, ADVOCATES) AND: THR SHCRBETARY AGRICULTURAL PRODUCE MARKETING COMMITTEE, APMC YARDBYADGI.. _. RESPONDENT. (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE) THIS ITA IS FILED U/S.2600-A OF I.T.ACT, 1961ARISING OUT OF ORDER DATED 31-05-2011 PASSED IN|ITA NO.491/BANG/2010, FOR THE ASSESSMENT YEAR)2004-2005, PRAYINGTOFORMULATETHE,SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN|AND ALLOW THR APPBAL AND SBT ASIDE THERE ORDEPASSEDBY.THE|ITAT,BANGALORE.LN|ITANO.491/BANG/2010 DATED 31-09-2011 AND CONFIRM)THE ORDER PASSED BY THE INCOME TAX OFFICER,|HAVERI, BANGALORE, IN THE INTEREST OF JUSTICE|AND EQUITY. | ITA NO.372/2011 & ITA NO.170/2012;BETWEEN: 1.THEB COMMISSIONER OF [INCOME-TAPARK VIEW BUILDING,PJ EXTENSION,DAVANAGERE ~ 2 THER INCOMEBE-TAX OFFICEWARD-1, BETAGERI BUILDING HIGH SCHOOL ROADHAVERI-581 110. | _. APPBLLANTS| (BY SRI DILIP FOR SRI K V ARAVIND, ADVOCATES) AND: THR SKHCREBE TAGRICULTURAL PRODUCE MARKETING COMMITTEE, APMC YARDBYADGI.. ... RESPONDENT. (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE)| THESE ITA’S ARE FILED U/S.260-A OF I.T.ACT,.1961 ARISING OUT OF ORDER DATBD 31-05-2011|PASSEDIN|TTA.NO.492 /BANG/2010,FOR,THBRASSKSSMENTYRAR.2005-2006, PRAYINGTO|FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATKHD THRRBIN AND ALLOW THR APPBAL AND SETASIDE THE ORDER PASSED BY THE ITAT, BANGALORE|IN ITA NO.492/BANG/2010 DATED 31-09-2011 ANDCONFIRM THR ORDBR PASSBED BY THR INCOMB TAXOFFICER, HAVERI, BANGALORE, IN THE INTEREST OF|JUSTICE AND EQUITY. ITA NO.373/2011:BETWEEN: 1.THE COMMISSIONER OF [INCOME-TAXPARK VIEW BUILDING,PJ EXTENSION,DAVANAGERE ~ 2 THER INCOMEBE-TAX OFFICE WARD-1, BETAGERI BUILDINGHIGH SCHOOL ROADHAVERI-581 110. | _. APPBLLANTS| (BY SRI DILIP FOR SRI K.V. ARAVIND, ADVOCATES) AND: THR SHCRBETARY AGRICULTURAL PRODUCE MARKETING COMMITTEE,|APMC YARDBYADGI.. ... RESPONDENT. (BY SRI MALLIKARJUN C BASAREDDY, ADVOCATE) THIS ITA IS FILED U/S.260-A OF I.T.ACT, 1961.ARISING OUT OF ORDER DATED 31-05-2011 PASSED IN|ITA NO.493/BANG/2010, FOR THE ASSESSMENT YEAR|2006-07, PRAYING TO FORMULATE THE SUBSTANTIAL|QUESTIONS OF LAW STATED THEREIN AND ALLOW THEAPPEAL AND SET ASIDE THE ORDER PASSEBD BY THEITAT, BANGALORE IN ITA NO.493/BANG/2010 DATED)31.05.2011 AND CONFIRM THE ORDER PASSED BY THE)INCOME TAX OFFICER, HAVERI, BANGALORE, IN THE|INTEREST OF JUSTICE AND EQUITY. | THRSK APPKBALS COMING ON FOR HBARING THISDAY,JAYANT PATEL J., DELIVERED THE FOLLOWING: ORDER When we have taken up the matter for hearing,Mr.Dilip for Mr.K.V.Aravind, learned Counsel for theappellants-Revenue states that as the subject involved1n the.appealoT|taxable.liability1S.lessthanRs.20,00,000/-, as per the Circular dated 10.12.2015.issued by the Central Board of Direct Taxes (hereinaiterreferred to as ‘the Board’ for short), he does not pressthe present appeals. | 2. Hence, all the appeals are disposed of as notpressed in view of the Circular dated 10.12.2015 of theBoard. 3. All appeals shall stand disposed of accordingly.| JT/-| Sd/-.JUDGE| Sd/-.JUDGE|