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.629 OF 2013 BETWEEN:
COMMISSIONER OF INCOME TAX CENTRAL CIRCLE BENGALURU-560 001.
...APPELLANT (BY SRI E.I. SANMATHI, ADVOCATE) AND:
M/S. V.S. LAD AND SONS PRASHANT NIVAS KRISHNA NAGAR SANDUR-583 119 BELLARY DISTRICT KARNATAKA.
…RESPONDENT (BY SRI M. LAVA, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 12.07.2013 PASSED IN ITA NO.561/BANG/2012, FOR THE ASSESSMENT YEAR 2004-2005, PRAYING THIS HON'BLE COURT TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 12.07.2013 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, BENGALURU IN APPEAL PROCEEDINGS NO. ITA NO.561/BANG/2012 FOR THE ASSESSMENT YEAR 2004-2005 AS SOUGHT FOR IN THIS APPEAL.
***** THIS INCOME TAX APPEAL COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellant 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