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Ita/639/2018 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)

2015-2016

Outcome

Dismissed

Case summary

In Ita/639/2018 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.

The order — as passed by the High Court

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.639 OF 7018 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.,CHIEF ENGINEER (ELE)TRANSMISSION ZONE | PRASARANA BHAVANAFITS COMPOUND, N.R.MOHALLAMYSURU-5 /O0OOO ... 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.2299/BANG/2017, FOR THE ASSESSMENT YEAR 2015-2016, PRAYING THIS HON'BLE COURT TO (ij) FORMULATETHE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE|(i) ALLOW THE APPEAL AND SET ASIDE THE ORDERS|PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,BENGALURUINITANO.2299/BANG/2017—DATEDO7.05.7018 FOR ASSESSMENT YEAR 2015-2016 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 COURTDEEMSFLT.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 08.08.2019 passed by Director (1TJ), Central Board Direct Taxes, New|DelNl. 2.In view of the submission made, the appeal is_ qaismissed as sucn. Sd/-Sd/-JUDGEJUDGE | *pgn/-—

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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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