Commissioner of Income-tax, Bangalore / The Deputy Commissioner of Income-tax Circle-12(3), Bangalore v. Shaw Wallace Breweries Ltd
[Citation -2020-LL-1009-68]

Citation 2020-LL-1009-68
Appellant Name Commissioner of Income-tax, Bangalore / The Deputy Commissioner of Income-tax Circle-12(3), Bangalore
Respondent Name Shaw Wallace Breweries Ltd.
Court HIGH COURT OF KARNATAKA
Relevant Act Income-tax
Date of Order 09/10/2020
Assessment Year 2003-04
Judgment View Judgment
Keyword Tags question of law • tax effect
Bot Summary: Mr.T.Suryanarayana, learned counsel for the assessee. Learned counsel for the assessee submits that the tax effect in this appeal is less than 1 Crore and therefore, the appeal may not be maintainable in view of the Circular No.17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes. On the other hand, learned counsel for the revenue submits that he be granted liberty to revive the 3 appeal in case the matter falls within the exceptions under the aforesaid Circular dated 08.08.2019. In view of the aforesaid submissions, the appeal is disposed of with liberty as prayed for by the learned counsel for the revenue.


1 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 9TH DAY OF OCTOBER 2020 PRESENT HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.118 OF 2014 BETWEEN: 1. COMMISSIONER OF INCOME-TAX CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(3), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.) AND: MR. SHAW WALLACE BREWERIES LTD., UB TOWERS, 6TH FLOOR, 24 VITTAL MALLYA ROAD BANGALORE-560001 ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) --- THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 04-10-2013 PASSED IN ITA NO.825/BANG/2012, FOR ASSESSMENT YEAR 2003-04, PRAYING TO: 2 I. DECIDE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY HON BLE COURT AS DEEMED FIT. II. SET ASIDE APPELLATE ORDER DATED 04-10-2013 PASSED BY INCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE, AS SOUGHT FOR, IN PROCEEDINGS ITA NO.825/BANG/2012 FOR ASSESSMENT YEAR 2003-04. THIS I.T.A. COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED FOLLOWING: JUDGMENT Mr.E.I.Sanmathi, learned counsel for revenue. Mr.T.Suryanarayana, learned counsel for assessee. 2. Learned counsel for assessee submits that tax effect in this appeal is less than `1 Crore and therefore, appeal may not be maintainable in view of Circular No.17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes. 3. On other hand, learned counsel for revenue submits that he be granted liberty to revive 3 appeal in case matter falls within exceptions under aforesaid Circular dated 08.08.2019. 4. In view of aforesaid submissions, appeal is disposed of with liberty as prayed for by learned counsel for revenue. Sd/- JUDGE Sd/- JUDGE RV Commissioner of Income-tax, Bangalore / Deputy Commissioner of Income-tax Circle-12(3), Bangalore v. Shaw Wallace Breweries Ltd
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