IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 18TH 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.2760 OF 2005 BETWEEN:
1. THE COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD BENGALURU.
2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1) (INVESTIGATION) C.R. BUILDING, QUEENS ROAD BENGALURU.
...APPELLANTS (BY SRI: JEEVAN J. NEERALGI, ADVOCATE FOR SRI: K.V. ARAVIND, ADVOCATE) AND:
GAUTHAMCHAND BHANDARI NO.369/54, 80 FEET ROAD RAJAJINAGAR, BENGALURU.
(BY SRI: K. RAVI AND SRI: K.S. RAVI, ADVOCATES) …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 09.02.2005 PASSED IN ITA NO.18/BANG/2002 FOR THE ASSESSMENT YEAR 1988- 1989 PRAYING TO SET ASIDE THE SAID ORDER OF THE TRIBUNAL AND ETC.
***** 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/-