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Ita/592/2018 Of The Commissioner Of Income-Tax v. M/S Kptcl

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/592/2018 Of The Commissioner Of Income-Tax v. M/S Kptcl, 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. KINAGIINCOME TAX APPEAL NO.592 OF 7018 BEI|WEEN 1.)THE COMMISSIONER OF INCOME-TAX |LTU, 7TH FLOOR, BMTC BUILDING SO FEET ROAD, KORAMANGALA|BENGALURU-560095LTU, 7TH FLOOR, BMTC BUILDING SO FEET ROAD, KORAMANGALA|BENGALURU-560095 D> |THE INCOME TAX OFFICER (OSD)(TDS)LTU, 7TH FLOOR, BMTC BUILDING80 FEET ROAD, KORAMANGALA|BENGALURU-560095LTU, 7TH FLOOR, BMTC BUILDING80 FEET ROAD, KORAMANGALA|BENGALURU-560095 _.. APPELLANTS (BY SRI: DILIP, ADVOCATE FOR-SRI: ARAVIND K.V., ADVOCATE)SRI: ARAVIND K.V., ADVOCATE) AND= M/S KPTCLEXECUTIVE ENGINEER(ELE)MAJOR WORKS DIVISION, NO.108 |KPTCL BHAVAN SANTHEPETEHASSAN-5/732701 ... RESPONDENT| (BY SRI: SHARATH, ADVOCATE FOR. SRI: CHYTHANYA K.K., ADVOCATE) | THIS|INCOMETAXAPPEAL|ISFILEDUNDER|SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT|OF|ORDER.DATEDO2.05.2018|PASSED|IN|LIANO.2250/BANG/2017, FOR THE ASSESSMENT YEAR 2013-2014 (VIDE ANNEXURE-C), PRAYING THIS HON BLE)COURT TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS|OF LAW STATED ABOVE (ii) ALLOW THE APPEAL AND SETASIDE THE ORDERS PASSED BY THE INCOME TAX.APPELLAIETRIBUNAL,BENGALURUIN|LIANO.2250/BANG/2017 DATED 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. OK OOK THIS INCOME JTAXK APPEAL COMING ON FOHEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE.FOLLOWING: JUDGMENT The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary. limits in terms of Circular No.1/7 of 2019 dated 08.08.2019passed by Director (1TJ), Central Board Direct Taxes, New|DelNl. 2.In view of the submission made, the appeal is_ qaismissed as sucn. Sd/- JUDGE *pgn/-| Sd/-. JUDGE |

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