IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 8TH DAY OF JANUARY, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE MOHAMMAD NAWAZ INCOME TAX APPEAL NO.447 OF 2018 BETWEEN:
1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.
2. THE INCOME-TAX OFFICER, WARD-1(1)(2), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095.
AND:
... APPELLANTS (BY SRI. K.V. ARAVIND, ADVOCATE) M/S. ANJANEYA INFRASTRUCTURE PROJECTS PVT. LTD., 1ST FLOOR, ANJANEYA COMPLEX, NO.147, OLD AIRPORT ROAD, KODIHALLI, BENGALURU-560 008. ... RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, PRAYING TO (1) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE ABOVE; (2) ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN INCOME TAX APPEAL NO.789/BANG/2017 DATED 19.01.2018, VIDE ANNEXURE-‘C’, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-1(1)(2), BENGLAURU.
THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:
J U D G M E N T The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.3 of 2018 dated 11.07.2018 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 Snc*