IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 24TH 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.372 OF 2016 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU-560 032.
2. THE ASSISTANT COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGANAGAR, BENGALURU-560 032.
...APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. IDEA CELLULAR LIMITED IDEA TOWER, 75, CIVIL STATION, RICHMOND ROAD, BENGALURU-560 025.
(BY SRI CHYTHANYA K.K., ADVOCATE AND SRI S. SHARATH, ADVOCATE) …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.11.2015 PASSED IN ITA NO.651/BANG/2014, FOR THE ASSESSMENT YEAR 2012-2013, 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.651/BANG/2014 DATED 06.11.2015 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), BENGALURU, 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 JJ