IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 7TH DAY OF NOVEMBER 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI Income Tax Appeal No. 452 of 2010 Connected With Income Tax Appeal No. 451 of 2010 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX C. R. BUILDING, QUEENS ROAD, BENGALURU 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE – 2(3) C.R.BUILDING, QUEENS ROAD, BENGALURU ...COMMON APPELLANTS (BY SRI. K. V. ARAVIND, ADVOCATE) AND SRI. JAIKISHAN VIRWANI 101, EMBASSY CHAMBERS No.5, VITTAL MALLYA ROAD BENGALURU M/S. EMBASSY CLASSIC P. LTD. 101, EMBASSY CHAMBERS No.5, VITTAL MALLYA ROAD BENGALURU …RESPONDENT IN ITA No.452 of 2010 …RESPONDENT IN ITA No.451 of 2010 (BY SRI. A. SHANKAR, SENIOR COUNSEL FOR SRI. M. LAVA, ADVOCATE) INCOME TAX APPEAL No.452 OF 2010 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED IN ITA No.976/BANG/2009 DATED 22.07.2010 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(3), BANGALORE; AND ETC.
INCOME TAX APPEAL No.451 OF 2010 IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED IN ITA No.811/BANG/2009 DATED 22.07.2010 AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(3), BANGALORE; AND ETC.
THESE INCOME TAX APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submit that the appeals are not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by the Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeals are dismissed as such.
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JUDGE JUDGE RD