Pr. Commissioner of Income-tax-(4), Bangalore / Income-tax Officer, Ward-4(2)(3), Bengaluru v. Parvathamma
[Citation -2019-LL-0830-78]
| Citation | 2019-LL-0830-78 |
|---|---|
| Appellant Name | Pr. Commissioner of Income-tax-(4), Bangalore / Income-tax Officer, Ward-4(2)(3), Bengaluru |
| Respondent Name | Parvathamma |
| Court | HIGH COURT OF KARNATAKA |
| Relevant Act | Income-tax |
| Date of Order | 30/08/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | monetary limit • low tax effect |
| Bot Summary: | The earlier monetary limit was prescribed as per Circular No.3 of 2018 dated 11th July, 2018. In the light of the same, the learned counsel submits that the appeal is not maintainable and in view of the Circular, the appeal may be permitted to be withdrawn. Further, the learned counsel would also draw the attention of this Court to Clause 10 3 of the Circular No.3 of 2018 dated 11th July, 2018 wherein certain exceptions are carved out. The learned counsel submits that at the present stage it may not be possible for him to submit whether the matter falls under any of the exceptions. It is prayed that liberty may be reserved to the appellants to move this Court, if it is found that the matter falls within the exception carved out in Clause 10 of Circular bearing Number 3 of 2018. On the query of the Court as to whether the Circular is applicable to pending matters, the learned counsel draws the attention of this Court to the communication dated 20th August, 2019 made by the Central Board of Direct Taxation to all the Chief Commissioners of Income Tax clarifying at paragraph No.3 that the monetary limit prescribed in Circular No.17 of 2019 is applicable to all pending Special Leave Petitions, Appeals, Cross Objections and References. Liberty is also granted to the appellant to seek revival of this appeal, if it is 4 found that the matter falls within the exception carved out in Clause 10 of Circular bearing No.3 of 2018. |