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Ita/615/2018 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

The order — as passed by the High Court

Case summary

In Ita/615/2018 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.615 OF 7201 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) AND M/S. KPTCLEXECUTIVE ENGINEER (ELE), 400KVTL AND SS DIVISION, KPTCL| SONDEKOPPA ROADNELAMANGALA|BENGALURU-562 123. . 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.DATEDO2.05.2018|PASSED|IN|LIANO.2273/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.2273/BANG/201/7DATED 02.05.2018, VIDE ANNEXURE-C, AND CONFIRM.THE|ORDER.OF|THE|APPELLATECOMMISSIONER|CONFIRMING THE ORDER PASSED BY THE INCOME TAX.OFFICER (OSD) (TDS), LTU, BENGALURU 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: 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 08.08.2019 passed 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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