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.183 of 2010 BETWEEN:
1. THE COMMISSIONER OF INCOME-TAX C. R. BUILDING, QUEENS ROAD, BANGALORE 2. THE INCOME-TAX OFFICER WARD – 3(4), C.R.BUILDING, QUEENS ROAD, BANGALORE ...APPELLANTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR SRI. K. V. ARAVIND, ADVOCATE) AND SHRI T. SURESH GOWDA No.65, VANI VILAS ROAD, BASAVANAGUDI BANGALORE - 560004 …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, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED IN ITA No.305/BNG/2009 DATED 30.12.2009 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD-3(4), BANGALORE; 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.
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JUDGE JUDGE RD