Pr. Commissioner of Wealth-tax, Bengaluru / The Commissioner of Wealth-tax (Appeals)-III, Bengaluru v. M.R.Anandaram (HUF)
[Citation -2020-LL-0116-78]
Citation | 2020-LL-0116-78 |
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Appellant Name | Pr. Commissioner of Wealth-tax, Bengaluru / The Commissioner of Wealth-tax (Appeals)-III, Bengaluru |
Respondent Name | M.R.Anandaram (HUF) |
Court | HIGH COURT OF KARNATAKA |
Relevant Act | Wealth-tax |
Date of Order | 16/01/2020 |
Assessment Year | 2007-08 |
Judgment | View Judgment |
Keyword Tags | low tax effect |
Bot Summary: | Said order is a common order passed in WTA No.30/Bang/2014, WTA No.31/Bang/2014, WTA No.32/Bang/2014, WTA No.33/Bang/2014. Insofar as the order passed by the Tribunal in WTA No.32/Bang/2014, Revenue had come 3 up in appeal in WTA No.26/2017. This Court, by order dated 24.10.2019 disposed of the said appeal as not maintainable in view of monetary limits fixed in terms of Circular No.17 of 2019 dated 08.08.2019. The order passed by this Court in WTA No.26/2017 on 24.10.2019 reads as under: The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director, Central Board Direct Taxes, New Delhi and also in terms of the Circular No.5 of 2019 dated 05.02.2019 passed by the Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes. In view of the submission made, the appeal is dismissed as such. In the light of aforesaid facts, the present appeal as already noticed herein above, being an off shoot of common order passed by ITAT, this appeal also deserves to be dismissed. Accordingly, appeal stands dismissed 4 as not maintainable in view of aforestated order passed in WTA No.26/2017 dated 24.10.2019. |