IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 31ST 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.445 OF 2010 BETWEEN:
1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU.
2. THE ASSISTANT COMMISSIONER OF INCOME-TAX INTERNATIONAL TAXATION, CIRCLE-19(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU.
...APPELLANTS (BY SRI DILIP, ADVOCATE FOR SRI K.V. ARAVIND, ADVOCATE) AND:
ROBERT BOSCH GMBH POST FACH 106050, 70049, STUTTGART, GERMANY.
ALSO AT:
C/O. S. ANANTHA AND COMPANY SV COMPLEX, II FLOOR, 55, KR ROAD, BASAVANAGUDI, BENGALURU.
…RESPONDENT (BY SRI T. SURYANARAYANA RAO, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.07.2010 PASSED IN ITA NO.364/BANG/2007, FOR THE ASSESSMENT YEAR 2003-2004, PRAYING THAT THIS HON'BLE COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN; ALLOW THE APPEAL AND SET-ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.364/BANG/2007 DATED 23.07.2010 AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER (INTL., TAXN.,), CIRCLE-19(1), BENGALURU, IN THE INTEREST OF JUSTICE AND EQUITY.
***** 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