Ita/372/2016 Of The Commissioner Of Income Tax v. M/S. Idea Cellular Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU|ON THE 27 DAY OF OCTOBER, 2019 | BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGIL INCOME TAX APPEAL NO.3/72 OF 201 BETWEEN‘ 1.|THE COMMISSIONER OF INCOME-TAX.TDS, NO.59, HMT BHAVAN,4 FLOOR, BALLARI ROAD,|GANGANAGAR,BENGALURU-560 032..TDS, NO.59, HMT BHAVAN,4 FLOOR, BALLARI ROAD,|GANGANAGAR,BENGALURU-560 032.. 2.|THE ASSISTANT COMMISSIONER OFINCOME-TAX (TDS)CIRCLE-18(1), NO.59, HMT BHAVAN,4 FLOOR, BALLARI ROAD,|GANGANAGAR,BENGALURU-560 032.)INCOME-TAX (TDS)CIRCLE-18(1), NO.59, HMT BHAVAN,4 FLOOR, BALLARI ROAD,|GANGANAGAR,BENGALURU-560 032.) .. APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND M/S. IDEA CELLULAR LIMITEDIDEA TOWER, 75, CIVIL STATION,RICHMOND ROAD,BENGALURU-560 QOZ25 (BY SRI CHYTHANYA K.K., ADVOCATE ANDSRI S. SHARATH, ADVOCATE)SRI S. SHARATH, ADVOCATE) RESPONDENT| THIS INCOME TAX APPEAL IS FILED UNDER SECTION|260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER|DATED 06.11.2015 PASSED IN ITA NO.651/BANG/2014, FOR|THE ASSESSMENT YEAR 2012-2013, PRAYING THIS HON'BLE|COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF|LAW STATED ABOVE; ALLOW THE APPEAL AND SET-ASIDE|THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA)NO.651/BANG/2014 DATED 06.11.2015 AND CONFIRM THE|ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THEORDER PASSED BY THE ASSISTANT COMMISSIONER OF.INCOME TAX (TDS), CIRCLE-18(1), BENGALURU, ETC.| OK AK THIS INCOME TAX APPEAL COMING ON FOR FINAL|HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE!FOLLOWING: JUDGMENT Tne learned counsel for the appellants submit that the|appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019, dated 08.08.2019, passed by Director (ITJ), Central Board Direct Taxes, New Delhi. 2.|In view of the submission made, the appeal is—adismissed as sucn. | Sd/- JUDGE JJ Sd/- JUDGE |