The Pr. Commissioner of Income-tax CIT(A), Mangaluru / The Asst. Commissioner of Income-tax, Circle-2(1), Mangaluru v. Karavali Housing
[Citation -2019-LL-1219-63]

Citation 2019-LL-1219-63
Appellant Name The Pr. Commissioner of Income-tax CIT(A), Mangaluru / The Asst. Commissioner of Income-tax, Circle-2(1), Mangaluru
Respondent Name Karavali Housing
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 19/12/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags monetary limit • low tax effect


IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 19TH DAY OF DECEMBER 2019 PRESENT HON BLE MR. JUSTICE ARAVIND KUMAR AND HON BLE MR. JUSTICE SURAJ GOVINDARAJ ITA NO.125/2016 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX CIT(A) C.R. BUILDING, ATTAVARA MANGALURU 575 001. 2. ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(1), C.R. BUILDING ATTAVARA, MANGALURU 575 001. ...APPELLANTS (BY SRI. ARAVIND K.V, ADVOCATE) AND: M/S KARAVALI HOUSING NO.9, CITY POINT KODIALBAIL MANGALURU 575 001 PAN:AAGFK 2974D. RESPONDENT (BY SMT. SHEETAL BORKAR, ADVOCATE ON BEHALF OF 2 SRI. S. PARTHASARATHI, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 260A OF INCOME TAX ACT, 1961 PRAYING TO ARISING OUT OF ORDER DATED:11.09.2015 PASSED IN ITA NO.1802/BANG/2010, FOR ASSESSMENT YEAR 2008- 2009. THIS APPEAL COMING ON FOR HEARING THIS DAY, ARAVIND KUMAR J, DELIVERED FOLLOWING : JUDGMENT Revenue has preferred this appeal challenging order passed by Income Tax Appellate Tribunal, Bangalore Bench B in ITA No.1802/Bang/2010 dated 11.09.2015. 2. As per order of Assessing Officer dated 27.08.2013 (Annexure-A), tax demanded is Rs.38,23,570/-. In light of circular dated 08.08.2019 issued by Central Board of Direct Taxes fixing ceiling limit/monetary limit for filing appeal 3 before High Court being Rs.1 Crore, this appeal stands dismissed. SD/- JUDGE SD/- JUDGE Pr. Commissioner of Income-tax CIT(A), Mangaluru / Asst. Commissioner of Income-tax, Circle-2(1), Mangaluru v. Karavali Housing
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