Ita/418/2013 Of The Commissioner Of Income-Tax v. M/S Praga Tools Limited

IN THR HIGH COURT OF KARNATAKA AT BANGALOREDATED THIS THE 25[‘T]DAY OF AUGUST 2014 PRESEHBN THER HON’BLE MR JUSTICE N. KUMAR AND THR HON’ BLE MRS JUSTICE RATHNAKALA ITA 418/2013 BEBEITWEH 1.THR COMMISSIONER OF [NCOME-TAXC.R.BUILDING,QUEENS ROAD,BANGALOREC.R.BUILDING,QUEENS ROAD,BANGALORE 2.THR ASST. COMMISSIONER OF INCOME TAXCIRCLE-16(2), HYDERABAD ..APPELLANTSCIRCLE-16(2), HYDERABAD ..APPELLANTS (By Sri K V Aravind, Adv.) AND M/S PRAGA TOOLS LIMITED(NOW KNOWN AS HINDUSTANMACHINE TOOLS LIMITED)HYDBRABAD—. RESPONDENT | The advocate for the appellant has filed the above ITA /.Income Tax Appeal Under Sec.260-A of Income Tax <Act1961, arising out of order dated:10/04/2013 passed in ITANo.288/Hyd/2011, for the Assessment Year 2007-2008praying to formulate the substantial questions of law stated|above and allow the appeal and set aside the order passed bytheITAT,|Hyderabad1n ITANo.288/Hyd/2011dated:10/04/2013 confirming the order of the Appellate|Commissioner and confirm the order passed by the Asst.|Commissioner of Income Tax, Circle-16(3), Hyderabad. This appeal coming on for orders this day, N Kumar J.,delivered the following: JUDGMENT This appeal is preferred against the order passedby the Income Tax Appellate Tribunal, HyderabadBench. ”2. Krom the cause title it 1s clear that both theappellants and the respondent are at Hyderabad. It issubmitted by the learned counsel for the revenue thatthe file of the assessee has been transferred to/Bangalore. 3. That is not.justification to file an appeal|beforethisCourt.Accordingly,appeal1Snotmaintainable and is rejected reserving liberty to therevenue to challenge the impugned order in theappropriate Court. brn | od/- JUDGE Sd/- | JUDGE