Ita/696/2008 Of The Commissioner Of Income Tax v. M/S Mahaveer Shoppping Complex

IN THE HIGH COURT OF KARNATAKA, BANGALOREDATED THIS THE 2[nd]DAY OF AUGUST 2014 PRESENT THR HON’BLE MR. JUSTICK N. KUMAR AND THERE HON’BLE MR.JUSTICE B.MANOHAR INCOME TAX APPBKAL NO.696 OF 200 BETWEEN ° 1. THRE COMMISSIONBR OF INCOME TAX C.R.BUILDING, QUEENS ROAD| BANGALORE "2. THERE INCOME TAX OFFIC WARD —- 10(2), C.R.BUILDINGQUEENS ROAD, BANGALOREQUEENS ROAD, BANGALORE _. APPELLANTS (BY SRI.K.V.ARAVIND, ADV.) AND: M/s. MAHAVEER SHOPPING COMPLEX|NO.13, BVK IYENGAR ROADBANGALORE... RESPONDENT| (BY SRIL.A.SHANKAR AND SRI.M.LAVA, ADVS.) This appeal is filed under Section 260A of I.T.Act,|1961 arising out of order dated 31.01.2008 passed in ITANo.244/BNG/2007 for the assessment year 1998-99praying to formulate the substantial questions of lawstated therein, allow the appeal and set aside the orderpassed by the ITAT, Bangalore in ITA No.244/BNG/2007 dated 31.11.2008 confirm the orders of the AppellateCommissionerandIncomeTax|Officer,Ward-5(2),Bangalore. This appeal coming on for Hearing this day,N.KUMAR J., delivered the following: JUDGMENT This appeal is preferred by the revenue challenging|the order passed by the Tribunal. ”.. The net tax etfect is less than Rs.4 Lakhs. In view oT|theInstructionNo.2 /2005,theappeal1SNOTmaintainable. Hence, this appeal is dismissed. | RV Sd/-. JUDGE Sd/-. JUDGE