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
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.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 16TH DAY OF JANUARY, 2020 PRESENT HON BLE MR. JUSTICE ARAVIND KUMAR AND HON BLE MR. JUSTICE E.S.INDIRESH WEALTH TAX APPEAL NO.20 OF 2017 BETWEEN: 1. PR.COMMISSIONER OF WEALTH TAX C.R.BUILDING, QUEENS ROAD, BENGALURU 560 001. 2. COMMISSIONER OF WEALTH TAX (APPEALS)-III, BENGALURU. ... APPELLANTS (BY SRI. E.I.SANMATHI, ADVOCATE) AND: SRI.M.R.ANANDARAM (HUF) GOKULA HOUSE, GOKULA BENGALURU 560 054. ... RESPONDENT (BY SRI. M.LAVA, ADVOCATE) THIS APPEAL FILED UNDER SECTION 27-A OF WEALTH TAX ACT 1957, ARISING OUT OF ORDER DATED 2 29.11.2016 PASSED IN WTA NO.30/BANG/2014, FOR ASSESSMENT YEAR 2007-2008, PRAYING TO DECIDE FOREGOING QUESTIONS OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT AND SET ASIDE ORDER DATED 29.11.2016 PASSED BY INCOME TAX APPELLATE TRIBUNAL, BENCH, BENGALURU IN WTA NO.30/BANG/2014 FOR ASSESSMENT YEAR 2007-2008 AS SOUGHT FOR IN THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN INTEREST OF JUSTICE. THIS APPEAL COMING ON FOR ORDERS THIS DAY, ARAVIND KUMAR J., DELIVERED FOLLOWING: JUDGMENT This appeal is directed against order dated 29.11.2016 passed by Income Tax Appellate Tribunal in WTA No.30/Bang/2014. Said order is 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 order passed by 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 said appeal as not maintainable in view of monetary limits fixed in terms of Circular No.17 of 2019 dated 08.08.2019. order passed by this Court in WTA No.26/2017 on 24.10.2019 reads as under: learned counsel for appellants submit that appeal is not maintainable in view of monetary limits in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi and also in terms of Circular No.5 of 2019 dated 05.02.2019 passed by Deputy Commissioner of Income Tax(OSD)-(ITJ), Central Board Direct Taxes. 2. In view of submission made, appeal is dismissed as such. In light of aforesaid facts, present appeal as already noticed herein above, being 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. All pending interlocutory applications, if any, shall stand consigned to records. Sd/- JUDGE Sd/- JUDGE UN Pr. Commissioner of Wealth-tax, Bengaluru / Commissioner of Wealth-tax (Appeals)-III, Bengaluru v. M.R.Anandaram (HUF)
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