Ita/757/2007 Of The Commissioner Of Income Tax v. Ms Kavitha Shivashankar
High Court
05 Dec 2018 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/757/2007 Of The Commissioner Of Income Tax v. Ms Kavitha Shivashankar
Date of order
05 Dec 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/757/2007 Of The Commissioner Of Income Tax v. Ms Kavitha Shivashankar, the High Court (2018) 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 5 DAY OF DECEMBER, 2018
BEFORE
THE HON BLE MR. JUSTICE RAVI MALIMATH|
AND|
THE HON BLE MR. JUSTICE K. NATARAJAN.
INCOME TAXK APPEAL NO./5/7 OF 20
BEI|WEE
1THE COMMISSIONER OF INCOME-TA®™C.R. BUILDING, |QUEENS ROAD,BENGALURU.C.R. BUILDING, |QUEENS ROAD,BENGALURU.
2.|THE DEPUTY COMMISSIONER OF INCOME-TAX.CIRCLE-5(1),C.R. BUILDING, |QUEENS ROAD,BENGALURU.... APPELLANTSCIRCLE-5(1),C.R. BUILDING, |QUEENS ROAD,BENGALURU.... APPELLANTS
... APPELLANTS
(BY SRI K.V. ARAVIND, ADVOCATE).
AND
ALIAS MS. KAUSALYA,NO.15, A-2, AKSHARA,PALACE ROAD,NO.15, A-2, AKSHARA,PALACE ROAD,
MS, KAVITHA SHIVASHANKAR
BENGALURU. .., RESPONDENT
THIS INCOME TAX APPEAL [IS FILED UNDERSECTION 260A OF INCOME TAX ACT, 1961, PRAYING|TO FORMULATE THE SUBSTANTIAL QUESTIONS OF)LAW STATED THEREIN AND ALLOW THE APPEAL AND|SET ASIDE THE ORDERS PASSED BY THE INCOME TAX.APPELLATETRIBUNAL, BENGALURU,IN|IT(SS)A.NO.9/BANG/2005 DATED 4-5-2007 AND CONFIRM THEORDEROF|THEAPPELLATECOMMISSIONER,CONFIRMING THE ORDER PASSED BY THE DEPUTY.COMMISSIONER,OFINCOME-TAX,CIRCLE-5(1),BENGALURU.
THIS INCOME TAK APPEAL COMING ON FORORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED|THE FOLLOWING:
JUDGMENT
The learned counsel for the appellants submitsthat this appeal is not maintainable in view of the|monetary limits and also in terms of Circular No.3 of|2018, dated 11-/7-2018, passed by the Director (ITJ),Central Board of Direct Taxes, New Delni. |
In view of the submission made, the appeal isGcismissed as sucn.
SD/-
JUDGE |
SD/-|JUDGE
kKVK
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