Ita/65/2021 Of Principal Commissioner Of Income Tax-7 v. Shri S Dasarathraj Dhariwall

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF MARCH, 2021 PRESENT THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.65/2021 BETWEEN: 1. The Principal Commissioner of Income Tax-7, BMTC Complex, Koramangala, Bangalore. Bangalore. 2. The Income Tax Officer, New Ward 7(2)(1), Old Ward 9(1), Bengaluru. Old Ward 9(1), Bengaluru. … APPELLANTS (By Sri Sanmathi.E.I., Adv.) AND: Shri S.Dasarathraj Dhariwall, S/o late P.Surajmull Dhariwal, No.98/1, Main Road, Nazarbad, Mysore – 570 010. PAN: … RESPONDENT This ITA is filed under Section 260-A of Income Tax Act, 1961, praying to set aside the Order dated 02.01.2019 passed in ITA No.1978/Bang/2018, for the assessment year 2008-09, by the Income Tax Appellate Tribunal, SMC A Bench, Bengaluru. This appeal coming on for Orders, this day, Satish Chandra Sharma J., delivered the following: JUDGMENT The tax effect in the present appeal is Rs.6,44,760/-, and therefore, in the light of the Circular bearing No.23/2019 dated 06.09.2019, issued by the Central Board of Direct Taxes (CBDT) as the monetary limit is less than Rs.One Crore, the present appeal is dismissed as not maintainable, with liberty to file a fresh appeal in case the CBDT granting permission as required under the Circular (supra). Sd/- JUDGE Sd/- JUDGE