IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 13TH DAY OF MARCH 2015 PRESENT HON'BLE MR. JUSTICE VINEET SARAN AND HON BLE MRS. JUSTICE S.SUJATHA ITA NO 167 OF 2014 BETWEEN 1. COMMISSIONER OF INCOME TAX, TDS NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. 2. INCOME-TAX OFFICER WARD-16(2) NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD GANGANAGAR, BANGALORE. ... APPELLANTS (BY SRI. K V ARAVIND, ADV.) AND BANGALORE INTERNATIONAL AIRPORT LTD. ADMINISTRATION BLOCK, I BLOCK, DEVANAHALLI, BANGALORE-560 300. ...RESPONDENT THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 07/11/2013 PASSED IN ITA NO.502/BANG/2013 FOR ASSESSMENT YEAR 2009-2010 PRAYING TO 1) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED 2 ABOVE 2) ALLOW APPEAL AND SET ASIDE ORDER PASSED BY ITAT, BANGALORE IN ITA NO.502/BANG/2013 DATED 7.11.2013 AND CONFIRM ORDER OF APPELLATE COMMISSIONER CONFIRMING ORDER PASSED BY INCOME TAX OFFICER, WARD-16(2), BANGALORE. . THIS ITA COMING ON FOR ORDERS THIS DAY, VINEET SARAN J. DELIVERED FOLLOWING: JUDGMENT In view of Instruction No.3/11 issued by Central Board of Direct Tax (CBDT), since tax effect in this case is below Rs.10 lakhs, this appeal would not be maintainable. Accordingly, appeal is dismissed. Sd/- JUDGE Sd/- JUDGE TL Commissioner of Income-tax, TDS, Bangalore/ Income-tax Officer, Ward-16(2), Bangalore v. Bangalore International Airport Ltd