The Director of Income-tax, Bangalore / The Director of Income-tax (E), Bangalore v. AL Ameen Educational Society
[Citation -2020-LL-0915-16]

Citation 2020-LL-0915-16
Appellant Name The Director of Income-tax, Bangalore / The Director of Income-tax (E), Bangalore
Respondent Name AL Ameen Educational Society
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 15/09/2020
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Mr.Chythanya K.K., learned counsel for the assessee. Learned counsel for the assessee submitted that the tax effect in this appeal is less than 1 Crore and therefore, the appeal may not be maintainable in the light of the Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes. Learned counsel for the revenue fairly submitted that the tax effect is less than 1 Crore and in view of the aforesaid circular, the appeal is not maintainable. Accordingly, in view of the circular dated 08.08.2019, the appeal is dismissed as not pressed.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 15TH DAY OF SEPTEMBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.78 OF 2013 BETWEEN: 1. DIRECTOR OF INCOME TAX CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE. 2. DIRECTOR OF INCOME TAX (E) CENTRAL REVENUE BUILDINGS No.1, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S AL AMEEN EDUCATIONAL SOCIETY NO.38, NEW COLLEGE BUILDING HOSUR ROAD, NEAR LALBAGH MAIN GATE BANGALORE-560005. ... RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) --- THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 28.09.2012 PASSED IN ITA NO.575/BANG/2011 FOR ASSESSMENT YEAR 2006-07, PRAYING THAT THIS HON BLE COURT MAY BE PLEASED TO: (I) FORMULATE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2 (I) ALLOW APPEAL AND SET ASIDE ORDERS PASSED BY ITAT, BANGALORE IN ITA NO.575/BANG/2011 DATED 28-09-2012 CONFIRMING ORDER OF APPELLATE COMMISSIONER AND CONFIRM ORDER PASSED BY DIRECTOR OF INCOME TAX (E), CENTRAL REVENUE BUILDINGS NO.1, QUEEN S ROAD. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.K.V.Aravind, learned counsel for revenue. Mr.Chythanya K.K., learned counsel for assessee. 2. Learned counsel for assessee submitted that tax effect in this appeal is less than `1 Crore and therefore, appeal may not be maintainable in light of Circular No.17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes. 3. Learned counsel for revenue fairly submitted that tax effect is less than `1 Crore and in view of aforesaid circular, appeal is not maintainable. 3 4. Accordingly, in view of circular dated 08.08.2019, appeal is dismissed as not pressed. Sd/- JUDGE Sd/- JUDGE RV Director of Income-tax, Bangalore / Director of Income-tax (E), Bangalore v. AL Ameen Educational Society
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