Case Law › High Court › Ita/599/2018 Of The Commissioner Of Inco...

Ita/599/2018 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)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/599/2018 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.

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.599 OF 7018 BETWEEN: 1.)THE COMMISSIONER OF INCOME-TAX |LTU, 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA|BENGALURU-560095 D> |THE INCOME TAX OFFICER(OSD)( TDS)LTU, 7TH FLOOR, BMTC BUILDING SO FEET ROAD, KORAMANGALA|BENGALURU-560095 _.. APPELLANTS (BY SRI: DILIP, ADVOCATE FOR-SRI: ARAVIND K.V., ADVOCATE) AND= M/S KARNATAKA POWER TRANSMISSION _CORPORATION LTDEXECUTIVE ENGINEER (ELE)MAJOR WORKS DIVISIONKPTCL, 1 FLOORZONAL OFFICE COMPLEX NEAR 110KV NAVANAGAR GRID|(OLD SHED), NAVANAGARBAGALKOT-58/103. ... 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 DATED 02.05.2018 VIDE ANNEXURE-C, PASSEDIN ITA NO.2257/BANG/2017, FOR THE ASSESSMENT YEAR|2013-2014, PRAYING THIS HONBLE COURT TO (i))FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW.STATED ABOVE (ii) ALLOW THE APPEAL AND SET ASIDE)THE ORDERS PASSED BY THE [INCOME TAX APPELLATETRIBUNAL, BENGALURU IN ITA NO.2257/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|DEEMSFLT.TO)GRANT|IN|THE|FACTSANDCIRCUMSTANCES OF THE CASE IN THE INTEREST OF.JUSTICE AND EQUITY. AK AK THIS INCOME TAX APPEAL COMING ON FORHEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE.FOLLOWING: JUDGMENT The learned counsel for the appellants submit tnatthe 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 |

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.