IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2019 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. NO.346/2019 BETWEEN:
1 . PR. COMMISSIONER OF INCOME TAX-6 BMTC COMPLEX KORAMANGALA, BANGALORE.
2 . THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6 (1) (1), BENGALURU.
(BY SRI. E.I. SANMATHI, ADVOCATE) AND:
M/S SUNQUEST INFORMATION SYSTEMS INDIA PRIVATE LIMITED 3RD FLOOR, INDRAPRASTHA EQUINOX, NO.23, 100 FT.
INNER RING ROAD, EJIPURA BENGALURU, PAN:AAECS2754E.
...APPELLANTS …RESPONDENT THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 PRAYING 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.
THIS APPEAL COMING ON FOR ORDERS THIS DAY, ARAVIND KUMAR J, DELIVERED THE FOLLOWING :
JUDGMENT
Learned counsel appearing for appellants fairly submit that quantum of demand raised by revenue involved in this appeal being less than Rs.1 Crore, monetary limit fixed under Circular No.17/2019 dated 08.08.2019 issued by Central Board Direct Taxes would be squarely applicable and as such appeal is dismissed as covered by above Circular.
SD/- JUDGE SD/- JUDGE DR