IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 28TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE B. M. SHYAM PRASAD ITA NO.1614 OF 2005 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX CIT(A), C.R. BUILDING QUEENS ROAD, BENGALURU.
2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-15 C.R. BUILDING, QUEENS ROAD BENGALURU.
... APPELLANTS (BY SRI. K.V. ARVIND, ADVOCATE) AND:
SMT. BHAGYA N NO.146, 2ND CROSS CANARA BANK COLONY NAGARABHAVI ROAD, BENGALURU – 560 072.
... RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT ORDER DATED:01.11.2004 PASSED IN ITA NO. 1915/BANG/2004, FOR THE ASSESSMENT YEAR 2001-2002, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1915/BANG/2004 DATED:01.11.2004 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-15, BENGALURU AND ETC.
THIS APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submits that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018 dated 11.07.2018 passed by Director(ITJ), Central Board of Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
SD/- SD/-
JUDGE JUDGE nv