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Ita/568/2018 Of The Commissioner Of Income-Tax v. M/S Karnataka Power Transmission Corporation Ltd

High Court 31 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · karnataka_bng_old

Parties

Date of order

31 Oct 2019

Assessment year(s)

2013-2014

Outcome

Dismissed

Case summary

In Ita/568/2018 Of The Commissioner Of Income-Tax v. M/S Karnataka Power Transmission Corporation Ltd, the High Court (2019) 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 BENGALURU ON THE 3l[ST|]DAY OF OCTOBER, 2019 BEFORE. THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI INCOME TAX APPEAL NO.568 OF 7201 BETWEEN: Ll.THE COMMISSIONER OF INCOME-TAX |LTU, 7 FLOOR, BMTC BUILDING|80 FEET ROAD, KORMANGALABENGALURU-560 O95. 2DTHE INCOME-TAX OFFICER (OSD) (TDS).LTU, 7 FLOOR, BMTC BUILDING|SO FEET ROAD, KORMANGALABENGALURU-560 095. _. APPELLANTS. (BY SRI: DILIP, ADVOCATE FOR.SRI: K.V. ARAVIND, ADVOCATE) AND" M/S. KARNATAKA POWER TRANSMISSION |CORPORATION LIMITEDEXECUTIVE ENGINEER (ELE)TL AND SSM DIVISION|KPTCL QUARTERS BAGALKOT ROADBIJAPUR/VIJAYAPUR-586 109.. . RESPONDENT (BY SRI: SHARATH, ADVOCATE FOR SRI: CHYTHANYA K.K., ADVOCATE)| THIS|INCOMETAXAPPEAL|[S|FILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER.DATEDO27 .05.720PASSED|IN|ITANO.2226/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014, VIDE ANNEXURE-C, PRAYING THIS HON'BLE COURT|TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW|STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THEORDERSPASSED|BYTHE|INCOME- TAXAPPELLATETRIBUNAL, BENGALURU IN ITA NO.2226/BANG/201/7DATED 02.05.2018, VIDE ANNEXURE-C AND CONFIRM THE.ORDER OF THE APPELLATE COMMISSIONER CONFIRMING.THE ORDER PASSED BY THE INCOME TAX OFFICER (OSD)|(TDS), LTU, BENGALURU AND TO PASS SUCH OTHER.SUITABLE ORDERS AS THIS HON'BLE COURT DEEMS FIT|TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE.CASE IN THE INTEREST OF JUSTICE AND EQUITY. AK AK THIS INCOME TAX APPEAL COMING ON FOR FINAL|HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THEFOLLOWING: JUDGMENT The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetarylimits in terms of Circular No.1/7 of 2019 dated 08.08.2019 passed by Director (1TJ), Central Board Direct Taxes, New|Delnl. 2).In view of the submission made, the appeal is Gismissed as sucn. Sd/-JUDGE *pgn/-| Sd/-| JUDGE |

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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