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.269 OF 2014 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BENGALURU.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BENGALURU-560 085.
(BY SRI: DILIP, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE) AND:
M/S. BOSCH LIMITED HOSUR ROAD, ADUGODI BENGALURU-560 030.
...APPELLANTS …RESPONDENT (BY MISS: MANASA ANANTHAN, ADVOCATE FOR SRI: T. SURYANARAYANA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22.01.2014 PASSED IN ITA NO.430/BANG/2011, FOR THE ASSESSMENT YEAR 2008- 2009, PRAYING THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.430/BANG/2011 DATED 22.01.2014 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX- LTU, BENGALURU.
***** 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 *bgn/-