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Ita/637/2018 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/637/2018 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.637 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 ENGINEER (ELEC)MAJOR WORKS DIVISION BALRAJ URAS ROADNEAR RAILWAY STATION KPTCLSHIVAMOGGA-5//2701. ... 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.2295/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.2295/BANG/201/7DATED 02.05.2018, VIDE ANNEXURE-C AND CONFIRM THE.ORDER OF THE APPELLATE COMMISSIONER CONFIRMING.THE ORDER PASSED BY THE INCOME JAX 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 HEARINGFOR 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/-Sd/-JUDGEJUDGE | *pgn/-—

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