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.217 OF 2011 BETWEEN:
1 . THE COMMISSIONER OF INCOME TAX C.R.BUILDING QUEENS ROAD BENGALURU 2 . THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2) C.R.BUILDING QUEENS ROAD BENGALURU ... APPELLANTS (BY SRI: DILIP, ADVOCATE FOR SRI: K.V.ARAVIND, ADOVCATE) AND:
M/S. CRANE SOFTWARE INTERNATIONAL LTD., BLOCK-1 4TH FLOOR SHANKARANARAYANA BUILDING BENGALURU-560001.
... RESPONDENT (BY SRI. A.SHANKAR, SENIOR COUNSEL FOR SRI. M.LAVA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 08.02.2011, PASSED IN ITA NO.775/BANG/2010, FOR THE ASSESSMENT YEAR 2006- 2007, PRAYING THIS HON'BLE COURT TO (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, (ii) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.775/BANG/2010 DATED 08.02.2011 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 11(2), BENGALURU, IN THE INTEREST OF JUSTICE AND EQUITY.
***** THIS INCOME TAX APPEAL COMING ON FOR 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/-