Ita/60/2021 Of Principal Commissioner Of Income Tax - 4 v. M/S Kumar Organic Products Ltd

] IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 5 DAY OF AUGUST, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA. AND THE HON‘'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM LT.A NO.60 OF J2ZO2 BETWEEN 1. PRINCIPAL COMMISSIONER OF INCOME TAX - 4)BMTC COMPLEX, KORAMANGALA,BENGALURU. 2. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-4(1)(1), BMTC COMPLEX, KORAMANGALA, BENGALURU. (BY SRILSANMATHI E I, ADVOCATE) .. APPELLANTS AND: M/S KUMAR ORGANIC PRODUCTS LTD.819/C, USHA KRISHAN CENTRE,13 CROSS, 7 BLOCK, (WEST),JSS COLLEGE CIRCLE, JAYANAGAR,BENGALURU-560082.PAN-AAAC K6 /45 (BY SRI.CHANDRASEKHAR V) RESPONDENT| THIS ITA IS FILED UNDER SEC.2600-A OF INCOME TAX ACT1961, ARISING OUT OF ORDER DATED 19.07.2019 PASSED IN ITA| NO.1061/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015)PRAYING TO 1. DECIDE THE FOREGOING QUESTION OF LAW.AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE|FORMULATED BY THE HON BLE COURT AS DEEMED FIT AND 2. SET|ASIDE THE APPELLATE ORDER DATED 19/07/2019 PASSED BY THE|INCOME TAX APPELLATE TRIBUNAL, B BENCH, BENGALURU, IN|APPEAL PROCEEDINGS NO.ITA NO.1061/BANG/2019 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2014-2015 AS SOUGHT FOR IN|THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT|IN THE INTEREST OF JUSTICE. THIS APPEAL COMING ON FOR ADMISSION THIS’ DAY,SATISH CHANDRA SHARMA J., DELIVERED THE FOLLOWING: JUDGMENT In.tnepresent CdSe,tnetax|Hability|IS|only|Rs./6,97,350/- and therefore, in the light of the Circular dated08.08.2019, the appeal is not maintainable. Resultantly, the appeal is dismissed with liberty to the| Revenue to prefer a fresh appeal in case need so arises in future.| Sd/-| JUDGE CA Sd/-_ JUDGE|