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Ita/631/2018 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/631/2018 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.631 OF 2018 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). AND" M/S KARNATAKA POWER TRANSMISSION _CORPORATION LTD.,EXECUTIVE CHIEF ENGINEER (ELE)TL & SS DIVISION KPTCLDAVANGERE-5/7/0072 ... 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.DATED02.05.2018,PASSEDIN|LTA]NO.2289/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 SET ASIDE)THE ORDERS PASSED BY THE INCOME TAX APPELLATE.TRIBUNAL, BENGALURU IN ITA NO.2289/BANG/201/7DATED 0O27.05.2018 AND CONFIRM THE ORDER OF THAPPELLATE COMMISSIONER CONFIRMING THE ORDER.PASSED BY THE INCOME TAX OFFICER (OSD)( TDS), LTU,BENGALURU AND JT0O PASS SUCH OTHER SUITABLORDERS 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 TAXK APPEAL COMING ON HEARINGFOR 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 monetarylimits 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 Gismissed as sucn. Sd/- JUDGE *pgn/-| Sd/-JUDGE |

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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.

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