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 WEALTH TAX APPEAL NO.26 OF 2017 BETWEEN:
THE COMMISSIONER OF WEALTH TAX (APPEALS) – III, BMTC COMPLEX, KORMANGALA, BENGALURU.
(BY SRI. E.I.SANMATHI, ADVOCATE) AND:
SRI.M.R.SEETHARAM GOKULA HOUSE, GOKULA BENGALURU – 560 054.
(BY SRI. M.LAVA, ADVOCATE) ... APPELLANT ... RESPONDENT THIS APPEAL FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 29.11.2016 PASSED IN WTA NO.32/BANG/2014, FOR THE ASSESSMENT YEAR 2006-2007, PRAYING TO DECIDE THE FOREGOING QUESTIONS 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 ORDER DATED 29.11.2016 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU IN WTA NO.32/BANG/2014 FOR ASSESSMENT YEAR 2006-2007 AS SOUGHT FOR IN THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THIS APPEAL COMING ON FOR ORDERS 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 and also in terms of the Circular No.5 of 2019 dated 05.02.2019 passed by the Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes.
2. In view of the submission made, the appeal is dismissed as such.
Pending interlocutory application stands disposed off.
Sd/- Sd/-
JUDGE JUDGE VMB