Ita/589/2018 Of The Commissioner Of Income-Tax v. M/S Kptcl

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.589 OF 7018 BEI|WEEN 1.THE COMMISSIONER OF INCOME-TAX |LTU, 7 FLOOR, BMTC BUILDING|SO FEET ROAD, KORMANGALALTU, 7 FLOOR, BMTC BUILDING|SO FEET ROAD, KORMANGALA BENGALURU-560 095. 2DTHE INCOME-TAX OFFICER (OSD) (TDS).LIU, 7 FLOOR, BMTC BUILDING.80 FEET ROAD, KORMANGALABENGALURU-560 095.LIU, 7 FLOOR, BMTC BUILDING.80 FEET ROAD, KORMANGALABENGALURU-560 095. _. APPELLANTS. (BY SRI: DILIP, ADVOCATE FOR-SRI: K.V. ARAVIND, ADVOCATE)SRI: K.V. ARAVIND, ADVOCATE) AND" M/S. KPTCLEXECUTIVE ENGINEER (ELE)MAJOR WORKS DIVISIONPRASARANA BHAVAN OPPOSITE: GOPAL CEMENT FACTORY.NEAR BUDDHA VIHAR GATE.SEDAM ROADKALABURAGI-585 2272. RESPONDENT| (BY SRI: SHARATH, ADVOCATE FORSRI: CHYTHANYA K.K., ADVOCATE) | THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER.DATEDO27 .05.720PASSED|IN|ITANO.2247/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 THEORDERS PASSED BY THE INCOME TAX APPELLATE.TRIBUNAL, BENGALURU IN ITA NO.2247/BANG/201/7DATED 02.05.2018, AND CONFIRM THE ORDER OF THE.APPELLATE COMMISSIONER CONFIRMING THE ORDER.PASSED BY THE INCOME TAX OFFICER (OSD) (TDS), LTU,BENGALURU, VIDE ANNEXURE-C AND TO PASS SUCH.OTHER SUITABLE ORDERS AS’ THIS HON’BLE COURTDEEMSFITTO)GRANT.IN|THE|FACTSANDCIRCUMSTANCES 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: C JUDGMENT The learned counsel for the appellants submit tnatthe appeal is not maintainable in view of the monetarylimits in terms of Circular No.1/7 of ZO1L9 dated 08.08.201 passed by Director (1TJ), Central Board Direct Taxes, New)Delnl. 2).In view of the submission made, the appeal isdismissed as such. Sd/- _ JUDGE *pgn/-— Sd/-| JUDGE |