The Commissioner of Income-tax (TDS), Bangalore / The Income-tax Officer (TDS) Ward-16(2), Bangalore v. Ice Network (P) Ltd
[Citation -2015-LL-0109-105]
Citation | 2015-LL-0109-105 |
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Appellant Name | The Commissioner of Income-tax (TDS), Bangalore / The Income-tax Officer (TDS) Ward-16(2), Bangalore |
Respondent Name | Ice Network (P) Ltd. |
Court | HIGH COURT OF KARNATAKA |
Relevant Act | Income-tax |
Date of Order | 09/01/2015 |
Judgment | View Judgment |
Keyword Tags | review petition • monetary limit |
Bot Summary: | The Apex Court has passed the following order: Delay condoned. Liberty is given to the Department to move the High Court pointing out that the Circular dated 9th February 2011, should not be applied ipso facto, particularly, when the matter has a cascading effect. For that purpose, liberty is granted to the Department to move the High Court in two weeks. In view of the aforesaid Supreme Court order, this review petition is filed. What the Apex Court has said is, if any common principle is involved in the subsequent group of matters or large number of matters, then the case is to be decided on merits. If the very same principle is involved in the subsequent year or any subsequent group of matters or any large number of matters as pointed by the Apex Court, certainly dismissal of those appeals only on the ground of monetary limits would not come in the way of this Court deciding the said common principle involved 4 in any subsequent group of matters or any large number of matters. In that view of the matter, we do not see any justification to review the order. |