Ita/563/2013 Of The Commissioner Of Income Tax v. Shri I Mahabaleshwarappa
High Court
02 Dec 2014 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/563/2013 Of The Commissioner Of Income Tax v. Shri I Mahabaleshwarappa
Date of order
02 Dec 2014
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/563/2013 Of The Commissioner Of Income Tax v. Shri I Mahabaleshwarappa, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, the appeal is dismissed on the ground of monitory tax limit.| od/- Judge sd/- Judge Nsu/-_
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATEBD THIS THR [nd]DAY OF DECEMBER, 2014.
PRESENT
THR HON' BLE MR. JUSTICK N.KUMAR
AND
THR HON' BLE MR. JUSTICK B. MANOHAR
INCOME TAX APPEAL No. 5963/201
BERITIWE
1.The Commissioner of Income Tax,Central Circle,C.R. Building,|Queens Road,Bangalore.
a2The Asst. Commissioner of Income Tax,Central Circle-1(2),.C.R. Building,|Queens Road,Bangalore.... APPELLANTS
(BY SRI K V ARAVIND, ADVOCATE)
AND:
ohri I Mahabaleshwarappa,By Legal Heir Manu Ittina,Ittina House, Sarjapur Road,Kaikondanahalli, Carmelram Post,Bangalore-560 OOo.
_. RESPONDENT.
(BY SRI A. SHANKAR & M. LAVA, ADVOCATES)
This ITA is filed under Section J6O0O-A of thIncome Tax Act, 1961 arising out of Order dated12.7.2013 passed in ITA No. 194/Bang/2012, tor theassessment year 2002-03 praying to formulate thesubstantial questions of law stated therein and to allowthe appeal and set aside the orders passed by the ITATBangalore in ITA No. 194/Bang/2012, dated 12.7.2013 ©and confirm the order passed of the Appellate Authorityconfirmingtheorder.passedbythe.Assistant.Commissioner of Income Tax, Central Cuircle-1(2),Bangalore, in the interest of justice and equity.
This Income Tax Appeal coming on for Orders thisday, N. Kumar J., delivered the following:
JUDGMENT
The net tax effect which is the subject matter ofthis appeal is Rs. 3,45,076/-. In view of CircularNo.2/2005, this appeal is not maintainable as it is lessthan Rs.4,00,000/-. Therefore, the appeal is dismissed
on the ground of monitory tax limit.|
od/-
Judge
sd/-
Judge
Nsu/-_
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