IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 31ST 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.215 OF 2010 BETWEEN:
1. COMMISSIONER OF INCOME TAX BENGALURU-III, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU-560 001.
2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(3) CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU-560 001.
...APPELLANTS (BY SRI E.I. SANMATHI, ADVOCATE) AND:
M/S. SYNERGIA CONSULTANTS PRIVATE LIMITED NO.35, EMBASSY DIAMANTE, VITTAL MALLYA ROAD, BENGALURU-560 001.
…RESPONDENT (BY SRI K.P. KUMAR, SENIOR COUNSEL FOR SRI G. SRIDHAR, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING THAT THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND TO PASS CONSEQUENTIAL ORDERS, IN THE INTEREST OF JUSTICE AND EQUITY.
***** THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING 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.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE JJ